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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 114 results.
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
No se puede incluir a una hermana como ascendiente en el modelo 145
V1598-26
Siblings may apply individual objective estimation if income limits not exceeded
V1358-26
Requirements for claiming ascendant minimum and disability deduction
V1310-26
Minimum for ancestors based on net earnings from work
V1080-26
Requirements to claim the minimum for ancestors in IRPF
V1085-26
Requirements for applying the minimum tax relief for ancestors in IRPF
V0129-26
Requirements for the application of minimums for ascendants and disability under the Personal Income Tax Act
V0125-26
Requirements for the application of the minimum for ascendants with disabilities
V0121-26
Minimum for relatives and disability not applicable without cohabitation
V2185-25
Requirements for the application of the minimum for ascendants in Personal Income Tax
V1475-25
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Requirements for deduction due to disabled ancestor and minimum ancestor threshold
V1084-25
Minimum for ancestors applicable if mother's income is below 8,000 euros
V1100-25
Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction
V0227-25
Minimum allowances for ascendants or disability cannot be applied to mothers-in-law
V1973-24
Deduction for ascendants with disabilities may apply when receiving temporary disability benefits
V1502-24
Ascendant tax allowance cannot be applied without cohabitation with the taxpayer
V0690-24
Right to allowances for ascendants and disability depends on meeting cohabitation, income, and disability requirements
V2778-23
Requirements for applying the personal allowance for ascendants in Personal Income Tax (IRPF)
V2652-23
Requirements for applying the personal allowance for ascendants and disability in Personal Income Tax (IRPF)
V1506-23
Children may claim disability deduction for ascendants if living together for at least six months
V0684-23
Requirements for applying the tax relief for ascendants with disabilities in specialised centres
V1792-22
To apply the minimum for ascendants, the ascendant's income must not exceed 8,000 euros per year
V1698-22
50% of the ascendant tax allowance may be applied if they cohabit with each daughter for half the year
V1644-22
Requirements for applying the personal allowance for ascendants: age/disability, income, cohabitation and dependency in specialised centres
V1475-22
Right to minimum allowance and disability deduction for ascendants depends on income not exceeding €8,000
V1283-22
Requirements for claiming the personal allowance for ascendants in Personal Income Tax (IRPF)
V1034-22
Eligibility for the ascendant tax allowance depends on age, cohabitation, and income requirements
V0968-22
The €3,000 assistance allowance cannot be applied to the parent's disability tax allowance
V0870-22
Minimum allowance for ascendants with disabilities to be apportioned among siblings if legal requirements are met
V0495-22
Official recognition as a carer does not alone prove cohabitation for the disabled ascendant tax deduction
V0119-22
Requirements for applying personal allowances for elderly relatives and disability in Personal Income Tax (IRPF)
V0122-22
Rights to ascendant minimum and disability tax relief depend on cohabitation and income requirements
V3057-21
Ascendant minimum and disability deduction not applicable without proof of dependency
V2618-21
To claim the tax deduction for disabled ascendants, annual income must not exceed €8,000 (excluding exempt income)
V2382-21
Simultaneous application of tax deductions for spouse and descendant with disabilities
V1947-21
Ascendant minimum and disability tax relief unavailable if ascendant exceeds income limits
V1514-21
Ascendant or disability tax allowances cannot be applied without cohabitation or placement in a specialised centre
V1394-21
Deduction for disabled ascendants cannot be applied if cohabitation requirements are not met
V0904-21
Mother-in-law does not qualify for tax deduction for disabled ascendants
V0825-21
Personal allowances for ascendants and disability deductions require the ascendant to be dependent on the taxpayers
V0444-21
The spouse with a disability cannot apply the deduction if they generate the right to the deduction as an ascendant for their child
V3688-20
Right to disability deduction for ascendants requires meeting the ascendant minimum and being registered with Social Security or receiving benefits
V3455-20
Both spouses may claim the tax deduction for a spouse with a disability if legal requirements are met
V3335-20
Spouse may claim disability deduction for ascendants if legal requirements are met
V2945-20
Requirements for applying the personal allowance and deduction for a disabled ascendant
V2626-20
Mother-in-law ineligible for ascendant tax allowance due to affinity relationship
V2547-20
Income, cohabitation and kinship requirements for the personal allowance and deduction for disabled ascendants
V2340-20
Requirements for applying the personal allowance for ascendants and the deduction for a spouse with a disability
V1848-20
Entitlement to personal allowances for ascendants and disability requires ascendant's income to remain below €8,000
V1764-20
Inheritances received by an ascendant do not count towards the €8,000 income limit for the ascendant tax allowance
V1736-20
It is possible to simultaneously apply the deduction for a spouse with a disability and the deduction for descendants with a disability
V1597-20
Requirements for applying the minimum and the deduction for a disabled ascendant
V1518-20
Spouse disability tax deduction applicable if they do not trigger deductions for descendants or ascendants
V1493-20
Minimum for ascendants may apply if conditions met
V1376-20
Ascendant or disability tax allowances cannot be applied if the ascendant's income exceeds €8,000
V1145-20
Minimum allowance for ascendants cannot be applied if the parent's net income exceeds €8,000
V0862-20
Minimum allowance for ascendants cannot be applied if they receive annual income exceeding €8,000
V0725-20
Minimum allowance for ascendants and disability is apportioned equally among eligible children
V0394-20
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