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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
Requisitos para la deducción del 60% por rehabilitación energética en edificios de uso residencial
V1543-26
60% deduction possible for energy efficiency works in residential buildings
V2609-25
To access the Balearic investment reserve, commercial accounting is required
V2203-25
Gift of property to a municipality exempt from corporate tax and allows charitable deduction
V1778-25
Gains from land donations to municipalities exempt from corporate tax
V1106-24
Gift of real estate to a foundation exempt from Corporate Tax
V1517-23
Requisitos para la aplicación del mínimo por ascendiente y por discapacidad
V1863-18
La tutela legal permite asimilar al ascendiente a descendiente para el mínimo por ascendiente y discapacidad
V1632-18
Compatibilidad entre la deducción por familia numerosa y el régimen de anualidades por alimentos en el IRPF
V1515-18
Cálculo del mínimo por ascendientes en caso de fallecimiento durante el ejercicio
V1036-18
Requisitos para la aplicación del mínimo por ascendientes y la deducción por discapacidad
V0742-18
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
V2593-17
El derecho a los mínimos por descendiente y discapacidad requiere vínculo de tutela o acogimiento
V2243-17
La normativa impide la tributación conjunta entre tutor y persona tutelada
V1466-17
Inability to claim disabled spouse's sibling's disability allowance in joint return
V1422-17
Requisitos para aplicar el mínimo por ascendientes y por discapacidad en el IRPF
V1377-17
El suegro no es considerado ascendiente para la aplicación de los mínimos familiares en el IRPF
V0780-17
Right to minimum benefits for descendants and disability belongs to nearest degree relative
V0410-17
La dependencia económica asimila la convivencia para el mínimo por descendientes y la deducción por discapacidad
V4696-16
Minimum for descendants and disability deduction applicable if legal guardianship exists
V3373-16
Minimum for descendants and disability deduction applicable in permanent foster care
V3397-16
Posibilidad de aplicar el mínimo por descendientes y la deducción en la cuota por tener una hermana bajo tutela con discapacidad
V3027-16
Family size deduction and special category increase available in IRPF
V2591-16
El mínimo por descendientes y la deducción por discapacidad se prorratean entre los contribuyentes con derecho a ellos
V2556-16
Posibilidad de aplicar la deducción en la cuota diferencial por formar parte de una familia numerosa
V2209-16
Disclosure of collaborator's participation not considered a service provision
V1448-15
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