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No se puede aplicar el mínimo por discapacidad de un descendiente si este no tiene el grado requerido a 31 de diciembre
V5393-26
Los padres pueden aplicar el mínimo por descendientes y discapacidad si el hijo tiene discapacidad y depende de ellos
V5390-26
El concepto de renta para el límite de 8.000 euros del mínimo por descendiente con discapacidad
V5097-26
La condición de guardador de hecho no permite aplicar el mínimo por descendientes ni por discapacidad a una hermana
V1601-26
No se puede incluir a una hermana como ascendiente en el modelo 145
V1598-26
Father cannot claim maternity deduction or increase, but mother can claim care costs increase
V1349-26
Siblings may apply individual objective estimation if income limits not exceeded
V1358-26
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Education expenses can be treated as child support payments in IRPF
V1289-26
No entitlement to family size deduction increase without children exceeding minimum threshold
V1209-26
Cannot claim maternity deduction increase if receiving child care allowance
V1181-26
Whether a non-contributory disability pension qualifies for exemption to apply minimums for dependents
V1084-26
Limitaciones para la tributación conjunta con hijos en parejas de hecho sin vínculo matrimonial
V1076-26
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
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
Child with disability not obliged to file IRPF if only receives protected estate contributions
V0566-26
Only own children can be included for IRPF withholding in Form 145
V0585-26
Disability spouse deduction can be applied proportionally to unemployment benefit months
V0488-26
Requisitos para que los padres apliquen el mínimo por descendientes y la deducción por discapacidad
V2555-25
Requisitos para el incremento de la deducción por maternidad por gastos de custodia
V2546-25
Requirements for deduction on disabled child in IRPF
V2407-25
A child is not obliged to declare IRPF if income is below legal thresholds
V2189-25
Minimum for dependents not applicable if daughter's non-contributory pension exceeds 8,000 euros net income
V1871-25
Minimum for descendants applicable if daughter's income below 1,800 euros
V1445-25
Parents can apply child minimum if child's income stays below thresholds
V1377-25
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Incompatibility of maternity deduction with child care allowance
V1250-25
Education expenses for a child may be treated as maintenance annuities
V1247-25
Minimum for descendants not applicable if annual income exceeds 8,000 euros
V1099-25
Ascendiente separated deduction possible with two children if legal conditions met
V1051-25
In shared custody, one parent may jointly declare with children, other parent individually
V1045-25
Deduction for disabled descendant possible with foreign social security
V1065-25
Requirements to claim deduction for a disabled child
V1039-25
Authorization for large family benefits is independent of the right to the minimum for descendants and joint taxation
V1097-25
Minimums for dependents or disability not applicable without economic cohabitation or dependency
V1083-25
El concepto de renta para el límite de 8.000 euros del mínimo por descendientes incluye el rendimiento neto del trabajo sin la reducción del artículo 18
V0909-25
Minimum for descendants prorated between grandparents if both are entitled
V0784-25
The calculation of withholdings for income from employment depends on the family situation and the entitlement to the minimum allowance for descendants
V0689-25
Right to the minimum allowance for descendants regardless of census registration, NIE, or the minor's health card
V0567-25
Minimum for descendants requires cohabitation with eldest child
V0510-25
No age limit set for workers' descendants' disease insurance exemption
V0288-25
Minimum for descendants not applicable if child earns above 1,800 euros
V1607-24
Children under 25 can join joint tax filing and qualify for child allowance if income and living conditions meet criteria
V1501-24
Minimum for descendants prorated between parents if children's income exceeds 1,800 euros
V1167-23
El contribuyente puede tener derecho al 100% del mínimo por descendientes si cumple los requisitos de convivencia y rentas
V1124-23
El mínimo por descendientes se prorratea entre los progenitores y se determina según la situación a la fecha de devengo
V2159-22
Parent with custody may apply minimum per children despite temporary registration with other parent
V1324-22
Posibilidad de elegir entre el mínimo por descendientes o el régimen de anualidades por alimentos para el progenitor no custodio
V3084-21
El cómputo de las rentas para el límite de 8.000 euros del mínimo por descendientes se basa en el rendimiento neto del trabajo y otras rentas
V2280-21
Aplicación del mínimo por descendientes y discapacidad según la convivencia o dependencia económica
V2152-21
El mínimo por descendientes es aplicable si existe dependencia económica, aun sin convivencia
V1832-21
Aplicación del mínimo por descendientes frente al régimen de especialidades por alimentos
V1393-21
El derecho al mínimo por descendientes depende de la validez judicial de los acuerdos de custodia y el prorrateo entre progenitores
V1236-21
Los progenitores no pueden tributar conjuntamente con un hijo mayor de edad
V1026-21
Joint tax declaration not possible with a daughter over 18
V0973-21
No procede la aplicación de mínimos por descendientes, discapacidad ni declaración conjunta con la nieta del excónyuge
V0422-21
Aplicación del mínimo por descendientes y el tratamiento de anualidades por alimentos
V3453-20
Tratamiento fiscal de los descendientes: mínimo por descendientes frente a anualidades por alimentos
V2976-20
En guarda y custodia compartida, el mínimo por descendientes se prorratea y no procede la aplicación de las especialidades por alimentos
V2736-20
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