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Cannot claim minimums for siblings due to de facto guardianship
V1081-26
Minimum allowances for descendants or disability cannot be applied for a sibling, even if they are the caregiver
V2475-24
Parents may claim disability allowances for descendants if income limits are not exceeded
V1293-24
Descendants' minimum and disability tax relief unavailable if the disabled person is a sister
V1216-24
De facto caregivers ineligible for descendants or disability tax allowances for siblings
V0768-24
Minimum allowance for descendants cannot be applied if child support is paid by court order
V0725-24
Minimum allowance for descendants and disability tax relief cannot be applied to a sister
V3125-23
Tax relief for descendants with disabilities applied proportionally to the number of months requirements are met
V2654-23
Deductions for descendants with disabilities and large families applicable until the month prior to death
V1059-23
Deduction for disabled descendant prorated by months met
V2159-22
Minimum allowances for descendants or disability cannot be applied for a sister, even if acting as her de facto guardian
V1377-22
Disability deduction applicable if entitled to the minimum for descendants
V0964-22
The deduction for a descendant with a disability may be applied if the requirements of Art. 81 bis LIRPF are met
V2474-21
Simultaneous application of tax deductions for spouse and descendant with disabilities
V1947-21
The deduction for a descendant with a disability cannot be applied if contributions are made through the Special Agreement for caregivers
V1645-21
Level I dependency does not allow for disability tax allowances or deductions for descendants with disabilities
V1563-21
Taxpayers may claim the deduction for descendants with disabilities if legal requirements are met
V0869-21
Disability deduction applicable if entitled to minimum for descendants and meeting activity or benefit requirements
V0803-21
Requirements for the deduction for descendants with disabilities (Art. 81 bis LIRPF)
V3374-20
Early payment of tax deductions for descendants with disabilities and large families may be requested under certain conditions
V1890-20
The deduction for a descendant with a disability cannot be applied if contributions are made under the Special Agreement for caregivers
V1688-20
It is possible to simultaneously apply the deduction for a spouse with a disability and the deduction for descendants with a disability
V1597-20
Disability deduction for descendants may apply when contributing to an analogous social protection system abroad
V1483-20
La posibilidad de tributar conjuntamente con un hijo con discapacidad depende de su incapacitación judicial
V1236-20
Inactivity contributions in the agricultural scheme do not prevent disability deductions if actual working days were performed
V0114-20
The spouse may apply the disability deduction if she is entitled to the minimum for descendants due to her foster sister
V0043-20
Se puede solicitar el abono anticipado de las deducciones por descendiente con discapacidad y familia numerosa percibiendo la prestación por incapacidad temporal
V1818-19
Se puede aplicar la deducción por descendiente con discapacidad y por familia numerosa bajo ciertos requisitos
V1521-19
Se puede aplicar la deducción por descendiente con discapacidad si se tiene la tutela legal y se cumplen los requisitos
V1103-19
La deducción por descendientes con discapacidad es aplicable desde el 1 de enero de 2015
V1105-19
Requirements for the application of minimums for descendants and disability in the Personal Income Tax (IRPF)
V2518-18
Minimum for descendants and disability deduction possible with legal guardianship and economic dependence
V2045-18
Requisitos para la aplicación de la deducción por descendiente con discapacidad (Art. 81 bis LIRPF)
V1867-18
Las deducciones por descendiente con discapacidad o familia numerosa pueden aplicarse también a perceptores de prestaciones de la Seguridad Social
V1717-18
La deducción por descendiente con discapacidad requiere actividad laboral o percepción de prestaciones, sin importe mínimo de ingresos
V2823-17
The absolute disability pension is exempt and the minimum for descendants depends on the child's income limits
V2046-17
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
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