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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
Whether a non-contributory disability pension qualifies for exemption to apply minimums for dependents
V1084-26
Spending on beneficiary's essential needs does not trigger tax loss
V0721-26
Compatibility of contributions to pension plans and protected wealth for persons with disability
V2287-25
Annual contributions to pension plans can be reduced by up to €10,000 per disabled child
V0367-25
Vehicle contribution to protected estate of a disabled person may qualify for tax benefits
V0295-25
Pension plan benefits for persons with disabilities are only exempt if contributions were made under the special regime
V2226-24
Deductions for children with disabilities and large families may apply even if the child lives elsewhere for studies
V2233-24
Exemption of pension plan benefits for persons with disabilities depends on contributions being made under the special regime
V2227-24
Eligibility for descendant minimums, disability, and large family tax deductions subject to specific requirements
V1215-24
Contributions to protected assets exceeding annual limits allow for tax base reductions over the following four years
V2399-23
Disability child allowances agreed in collective agreements are subject to Income Tax
V1928-22
Municipal aid for persons with disabilities is not exempt under Art. 7(z) of the IRPF
V1927-22
Expenditure of money for vital needs is not considered a disposal of assets for the reduction of Personal Income Tax (IRPF)
V1905-22
Parents may claim minimum tax allowances for disabled descendants and relevant deductions if economic dependency is proven
V1259-22
Maternity tax deduction cannot be applied when contributing via the Special Agreement for caregivers
V2256-21
Pensions contributions for disabled individuals do not count as beneficiary income
V2280-21
Simultaneous application of tax deductions for spouse and descendant with disabilities
V1947-21
Minimum allowance for disabled descendants may be prorated at 50% if economic dependency is proven
V1400-21
Financial support for caring for a person with a disability is taxed as employment income for IRPF purposes
V1327-21
Taxpayers may claim the deduction for descendants with disabilities if legal requirements are met
V0869-21
Right to personal allowance for descendants and disability tax relief subject to cohabitation, dependency, and employment requirements
V1515-20
Disability deduction for descendants may apply when contributing to an analogous social protection system abroad
V1483-20
Joint tax filing with a disabled child depends on judicial incapacity
V1236-20
Parents or legal guardians may claim tax allowances and deductions for disabled descendants under specific requirements
V2598-19
No increase in large family tax deduction if no children exceed the minimum required number
V1437-19
Large family tax deduction increase cannot be applied if the minimum number of children is not exceeded
V0878-19
Advance payment of disability or large family tax deductions subject to specific income and family status requirements
V0258-19
Income tax reductions available for housing contributions to protected assets for disabled children
V2868-18
Social Security special agreement contributions for a child with a disability are not tax-deductible for parents
V1475-18
Winning a sports prize as a child with a disability does not prevent applying minimums and deductions if income is below €1,800
V1289-18
Disability tax deduction applicable when receiving a non-contributory invalidity pension
V0526-18
Spending fungible money and goods on vital needs is not considered a disposal of protected assets
V0987-17
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