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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 58 results.
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
Requirements for claiming ascendant minimum and disability deduction
V1310-26
Breakup does not automatically entitle exemption for reinvestment if move is not required
V1322-26
Reinvestment exemption requires mandatory relocation circumstances
V1232-26
Requirements to claim the minimum for ancestors in IRPF
V1085-26
Application of minimums for dependents and disability in cases of permanent foster care
V0983-26
Minimum for relatives and disability not applicable without cohabitation
V2185-25
Minimum for descendants applicable if daughter's income below 1,800 euros
V1445-25
Parents can apply child minimum if child's income stays below thresholds
V1377-25
Filing IRPF for Minimum Vital Income is not a tax obligation
V1241-25
Minimum for ancestors applicable if mother's income is below 8,000 euros
V1100-25
Minimums for dependents or disability not applicable without economic cohabitation or dependency
V1083-25
Nephew lacks right to habitual residence reduction without meeting age and cohabitation requirements
V0590-25
Right to the minimum allowance for descendants regardless of census registration, NIE, or the minor's health card
V0567-25
Minimum for descendants requires cohabitation with eldest child
V0510-25
Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction
V0227-25
Children under 25 can join joint tax filing and qualify for child allowance if income and living conditions meet criteria
V1501-24
Full minimum for dependents possible if cohabitation or economic dependence applies
V1124-23
Parent with custody may apply minimum per children despite temporary registration with other parent
V1324-22
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
Parents can apply minimum for children if eldest child earns below 8,000 euros
V1026-21
Parent with sole custody may apply minimum for descendants
V3453-20
Annual allowances for maintenance not applicable where custody or cohabitation exists
V2976-20
Minimum for ascendants may apply if conditions met
V1376-20
Parent with custody entitled to child's minimum, not maintenance
V1252-20
Parent with custody may claim child dependency allowance
V1253-20
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
Grandmother can claim 100% of minimum for grandchildren if mother has no income
V2330-19
El mínimo por descendientes se prorratea por partes iguales si ambos progenitores tienen derecho a aplicarlo
V1707-19
La validez de la custodia compartida para efectos tributarios requiere de aprobación judicial para ser oponible a terceros
V1555-19
Requisitos para la aplicación del mínimo por descendientes y las anualidades por alimentos en casos de separación
V1289-19
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
Requirements for claiming minimum deductions for relatives and disability in IRPF
V0673-18
La dependencia económica asimila la convivencia para el mínimo por descendiente y por discapacidad
V0516-18
Requisitos para la aplicación del mínimo por descendientes y discapacidad en caso de convivencia
V0265-18
La dependencia económica asimila la convivencia para el mínimo por descendientes
V0264-18
Possibility of applying minimum for descendants via economic dependency or cohabitation
V3189-17
Minimum for ascendants applicable if income below 1,800 euros
V3140-17
V1852-17
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
Right to minimum benefits for descendants and disability belongs to nearest degree relative
V0410-17
Minimum for descendants applicable if children's incomes are up to €1,800
V0230-17
La dependencia económica asimila la convivencia para el mínimo por descendientes y la deducción por discapacidad
V4696-16
Minimum for descendants can be applied if economic dependence exists despite no cohabitation
V2579-16
Possibility of applying minimum for ascendants if disabled relative is in a specialised centre
V1021-16
Minimum for descendants and disability may apply if disabled relative is in a specialised centre
V0757-16
Possibility of applying the minimum for ascendants if the disabled relative is in a specialised centre
V3389-15
Minimum for descendants and disability may apply if disabled relative in specialised centre
V3391-15
Inapplicability of ascendant and disability minimums when annual income exceeds 8,000 euros
V3376-15
Minimums for dependents and disability can be applied if conditions are met
V3367-15
Minimum for descendants and disability may apply if in specialised centre
V3366-15
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