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Parents can claim child and disability minimums if child is disabled and economically dependent
V5390-26
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
Prorrateo of IVTM not allowed in voluntary temporary vehicle withdrawals except for theft or disappearance
V0087-26
Maternity deduction increase requires full-month childcare payments
V1869-25
In shared custody, one parent may jointly declare with children, other parent individually
V1045-25
Minimum for descendants prorated between grandparents if both are entitled
V0784-25
Minimum for descendants requires cohabitation with eldest child
V0510-25
Calculation of salary exempt limit using annual SMI divided by 14.5 payments
V0333-25
Minimum for descendants prorated between parents if children's income exceeds 1,800 euros
V1167-23
Deduction for disabled descendant prorated by months met
V2159-22
Parent with custody may apply minimum per children despite temporary registration with other parent
V1324-22
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
Minimum for descendants applicable if economic dependency proven
V1832-21
If cohabiting with a child, apply minimum for dependents, not maintenance regime
V1393-21
Minimum for dependents applicable if child support paid, but not if annual payments chosen
V1236-21
Parent with sole custody may apply minimum for descendants
V3453-20
In shared custody, parents cannot apply food special provisions
V2736-20
Shared custody excludes annual food payments but allows minimum for descendants
V2229-20
Parent with custody entitled to child's minimum, not maintenance
V1252-20
Parent with custody may claim child dependency allowance
V1253-20
No apply food allowances in shared custody; joint taxation optional
V1031-20
Grandparents can claim minimum per descendant if parents' annual income is below 8,000 euros
V0633-20
Minimum for descendants prorated between parents if child's income exceeds 1,800 euros
V2960-19
Los progenitores pueden aplicarse el 50% cada uno del mínimo por descendientes si cumplen los requisitos de convivencia y rentas
V2323-19
El mínimo por descendiente requiere que el hijo menor de 25 años conviva con el contribuyente y no supere los 8.000 euros de rentas anuales
V1951-19
El mínimo por descendientes se prorratea por partes iguales si ambos progenitores tienen derecho a aplicarlo
V1707-19
Tratamiento fiscal de las anualidades por alimentos y el mínimo por descendientes en el IRPF
V0430-19
El mínimo por descendientes puede aplicarse mediante la asimilación de la dependencia económica, prorrateándose entre los progenitores
V3234-18
Eficacia fiscal de la custodia compartida y aplicación de mínimos por descendientes
V3171-18
En custodia compartida, el mínimo por descendientes se prorratea por partes iguales entre los progenitores
V2576-18
Family size deduction applicable if parent meets LIRPF article 81 bis.1.c. requirements
V1378-18
Requisitos para la aplicación del mínimo por ascendientes y la deducción por discapacidad
V0742-18
La deducción por descendiente con discapacidad requiere actividad laboral o percepción de prestaciones, sin importe mínimo de ingresos
V2823-17
Right to 100% of minimum allowance for children when other parent is non-resident
V1421-17
Derecho al 100% del mínimo por descendientes cuando el otro progenitor es no residente fiscal
V1358-17
Minimum for descendants applicable if cohabitation or dependency conditions met
V0720-17
Minimum for descendants applicable if children's incomes are up to €1,800
V0230-17
Family size deduction and special category increase available in IRPF
V2591-16
Minimum for descendants can be applied if economic dependence exists despite no cohabitation
V2579-16
El mínimo por descendientes y la deducción por discapacidad se prorratean entre los contribuyentes con derecho a ellos
V2556-16
Possibility of claiming deductions for disabled children and large families under IRNR
V3064-15
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