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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
Reduction in taxable base possible for child support payments to mother
V5315-26
Education expenses can be treated as child support payments in IRPF
V1289-26
Contribution fees under special agreement with Social Security are deductible in personal income tax
V1287-26
Deductible pension contributions up to €10,000 per disabled relative
V1176-26
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
Limits on reductions for protected assets and pension plans for disabled persons are independent
V0030-26
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
Effective tax amount paid abroad can be deducted without proportional calculations
V2393-25
Private medical insurance included in child support amounts
V1816-25
Judicial education and medical expenses may be treated as child support annuities
V1799-25
Rental and interest income of displaced workers taxed under special IRPF regime
V1378-25
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Education expenses for a child may be treated as maintenance annuities
V1247-25
Deduction for Ceuta or Melilla income not available without habitual residence
V0522-25
El régimen especial de la LIRPF aplica al desplazamiento por nombramiento como administrador
V1208-24
Cannot apply 2023 special regime for displaced persons if first period was before 2023
V3256-23
Deductions for pension fund contributions under Beckham regime not allowed
V2126-23
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
Donations received abroad are personally taxable in Spain for residents
V2620-21
If cohabiting with a child, apply minimum for dependents, not maintenance regime
V1393-21
Annual allowances for maintenance not applicable where custody or cohabitation exists
V2976-20
In shared custody, parents cannot apply food special provisions
V2736-20
Special provisions for food expenses may apply if judicial obligation exists
V1740-20
Las rentas exentas con progresividad se suman a la base liquidable para calcular el tipo medio de gravamen
V1676-19
Requisitos para la aplicación del mínimo por descendientes y las anualidades por alimentos en casos de separación
V1289-19
Imposibilidad de aplicar el régimen de especialidades por alimentos cuando se tiene derecho al mínimo por descendientes
V0964-19
El régimen de especialidades por alimentos solo es aplicable desde la fecha de efectos del divorcio
V0669-19
Tratamiento fiscal de las anualidades por alimentos y el mínimo por descendientes en el IRPF
V0430-19
Eficacia fiscal de la custodia compartida y aplicación de mínimos por descendientes
V3171-18
El régimen de anualidades por alimentos requiere decisión judicial o equiparación normativa
V2295-18
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos según la normativa del LIRPF
V2090-18
El mínimo personal del contribuyente fallecido es de 5.550 euros anuales (o según edad)
V1116-17
Deduction for foreign taxes on Gibraltar income possible
V4035-16
Earnings from foreign work not counted in progressive tax rate calculation
V2605-15
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