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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 58 results.
Parents can claim child and disability minimums if child is disabled and economically dependent
V5390-26
Minimum disability benefit not applicable if disability grade lost after tax period end
V5393-26
La condición de guardador de hecho no permite aplicar el mínimo por descendientes ni por discapacidad a una hermana
V1601-26
Requirements for claiming ascendant minimum and disability deduction
V1310-26
Cannot claim minimums for siblings due to de facto guardianship
V1081-26
Application of minimums for dependents and disability in cases of permanent foster care
V0983-26
Increment of disability minimum not applicable without third-party aid certification
V0924-26
Right to disability minimum maintained after switching from disability to retirement pension
V0430-26
Requirements for the application of the minimum for ascendants with disabilities
V0121-26
Minimum for relatives and disability not applicable without cohabitation
V2185-25
Grade II dependency does not establish disability status for IRPF
V1370-25
Requirements to claim deduction for a disabled child
V1039-25
Requirements for deduction due to disabled ancestor and minimum ancestor threshold
V1084-25
Minimums for dependents or disability not applicable without economic cohabitation or dependency
V1083-25
Inapplicability of disability minimum in 2024 IRPF declaration
V0915-25
Arrears of a disability pension resulting from a judicial ruling are imputed to the year the resolution becomes final
V0898-25
Minimum for descendants prorated between grandparents if both are entitled
V0784-25
Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction
V0227-25
Deduction for disabled descendant prorated by months met
V2159-22
Pensions contributions for disabled individuals do not count as beneficiary income
V2280-21
Minimums for descendants and disability cannot be applied without direct lineage
V0422-21
Imposibilidad de aplicar el mínimo por descendientes si el ascendiente supera los 8.000 euros de rentas no exentas
V3446-19
Requisitos para aplicar mínimos por descendientes y discapacidad en el IRPF
V0586-19
Tratamiento fiscal de los alimentos y mínimos por descendientes en supuestos de separación y discapacidad
V2823-18
Requirements for the application of minimums for descendants and disability in the Personal Income Tax (IRPF)
V2518-18
Posibilidad de aplicar mínimos por descendiente y discapacidad bajo tutela legal
V2045-18
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
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
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
El mínimo por descendientes requiere que el hijo no supere los 8.000 euros de rentas anuales
V0268-18
V2593-17
El derecho a los mínimos por descendiente y discapacidad requiere vínculo de tutela o acogimiento
V2243-17
The absolute disability pension is exempt and the minimum for descendants depends on the child's income limits
V2046-17
La tutela no permite la tributación conjunta, pero se pueden aplicar mínimos por descendientes o discapacidad bajo ciertos requisitos
V1976-17
No entitlement to disability minimums or deductions if disability rate below 33%
V1966-17
Requisitos para la aplicación de mínimos por descendientes y discapacidad en el IRPF
V1579-17
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 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 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
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
Minimum thresholds for ascendants and disability require annual income not to exceed 8,000 euros
V0149-16
Minimum for descendants and disability may apply if in specialised care
V3392-15
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
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
Inapplicability of ascendant and disability minimums when annual income exceeds 8,000 euros
V3376-15
Minimum for ascendants can be applied if relative has disability and is in a specialised centre
V2684-15
Minimum benefits for dependents and disability not applicable if relative earns over €8,000
V0369-15
Swiss disability pension may be exempt in Spain if conditions met
V0276-14
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