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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 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
Whether a non-contributory disability pension qualifies for exemption to apply minimums for dependents
V1084-26
No deduction for spouse with disability during voluntary leave without activity or benefits
V0221-26
Requirements for the application of minimums for ascendants and disability under the Personal Income Tax Act
V0125-26
Requisitos para que los padres apliquen el mínimo por descendientes y la deducción por discapacidad
V2555-25
Requirements for deduction on disabled child in IRPF
V2407-25
Minimums for dependents or disability not applicable without economic cohabitation or dependency
V1083-25
Requirements to claim deduction for a disabled child
V1039-25
Deduction for disabled descendant possible with foreign social security
V1065-25
Requirements for deduction due to disabled ancestor and minimum ancestor threshold
V1084-25
Deduction for spouse with disability applicable with temporary incapacity benefit from mutual insurance
V1095-25
Requisitos para la deducción por cónyuge con discapacidad a cargo
V0384-25
Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction
V0227-25
Deduction for spouse with disability possible with foreign public pension
V1675-22
Minimum for disabled children may be claimed if economic dependence is proven
V2152-21
Tratamiento fiscal de los alimentos y mínimos por descendientes en supuestos de separación y discapacidad
V2823-18
Spouse not eligible for disability deduction under Article 81 bis of the IRPF
V1964-18
Posibilidad de aplicar el mínimo por descendiente y deducción por discapacidad en supuestos de acogimiento legal
V1644-18
Requisitos para la aplicación del mínimo por ascendientes y la deducción por discapacidad
V0742-18
Requirements for claiming minimum deductions for relatives and disability in IRPF
V0673-18
La deducción por descendiente con discapacidad requiere actividad laboral o percepción de prestaciones, sin importe mínimo de ingresos
V2823-17
La tutela no permite la tributación conjunta, pero se pueden aplicar mínimos por descendientes o discapacidad bajo ciertos requisitos
V1976-17
El abono anticipado de la deducción por ascendiente con discapacidad no genera, por sí solo, la obligación de declarar el IRPF
V1828-17
Derecho al mínimo por descendientes y deducción por discapacidad para tutores legales de hermanos con discapacidad bajo ciertos requisitos
V1312-17
El límite de 8.000 euros de renta para el mínimo por ascendientes se calcula sobre el rendimiento neto del trabajo tras deducir los gastos del artículo 19.2
V1100-17
El tutor legal de un hermano con discapacidad puede tener derecho a la deducción de 1.200 euros por discapacidad bajo ciertos requisitos
V0864-17
Posibilidad de solicitar el abono anticipado de las deducciones por familia numerosa y discapacidad durante la percepción de la prestación por cese de actividad
V0637-17
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
El mínimo por descendientes y la deducción por discapacidad se prorratean entre los contribuyentes con derecho a ellos
V2556-16
Care agreement prevents disability or large family deduction
V1676-16
Deduction for disability or large family applicable with Social Security pensions or self-employment
V3355-15
Deduction for disability does not apply if the person in charge is a sister
V1128-15
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