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Parents can claim child and disability minimums if child is disabled and economically dependent
V5390-26
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
Requirements for claiming ascendant minimum and disability deduction
V1310-26
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 the minimum for ascendants with disabilities
V0121-26
Requirements for deduction on disabled child in IRPF
V2407-25
Minimum for dependents not applicable if daughter's non-contributory pension exceeds 8,000 euros net income
V1871-25
Requirements for the application of the minimum for ascendants in Personal Income Tax
V1475-25
Minimum for descendants applicable if daughter's income below 1,800 euros
V1445-25
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Parents can apply child minimum if child's income stays below thresholds
V1377-25
Minimum for ancestors applicable if mother's income is below 8,000 euros
V1100-25
Requirements to claim deduction for a disabled child
V1039-25
Deduction for disabled descendant possible with foreign social security
V1065-25
Deduction for spouse with disability applicable with temporary incapacity benefit from mutual insurance
V1095-25
Minimum for descendants not applicable if annual income exceeds 8,000 euros
V1099-25
Deduction for spouse with disability possible if IMSERSO pension from General Social Security regime
V0894-25
Deduction for spouse with disability available if conditions met
V0906-25
Para el límite de 8.000 euros del mínimo por descendientes no se aplica la reducción del artículo 20 de la LIRPF
V0909-25
Life and pension insurance incorporated into Wealth Tax via mathematical provision or capitalisation value
V0547-25
Requisitos para la deducción por cónyuge con discapacidad a cargo
V0384-25
Minimum for descendants prorated between parents if children's income exceeds 1,800 euros
V1167-23
Full minimum for dependents possible if cohabitation or economic dependence applies
V1124-23
Deduction for spouse with disability possible with foreign public pension
V1675-22
Parents can apply minimum for children if eldest child earns below 8,000 euros
V1026-21
Minimum for ascendants may apply if conditions met
V1376-20
Grandparents can claim minimum per descendant if parents' annual income is below 8,000 euros
V0633-20
El contribuyente puede aplicar el 100% del mínimo por descendientes si el otro progenitor es no residente fiscal y no es contribuyente del IRPF
V0268-20
Minimum for descendants prorated between parents if child's income exceeds 1,800 euros
V2960-19
Grandmother can claim 100% of minimum for grandchildren if mother has no income
V2330-19
Los progenitores pueden aplicarse el 50% cada uno del mínimo por descendientes si cumplen los requisitos de convivencia y rentas
V2323-19
El mínimo por descendiente requiere que el hijo menor de 25 años conviva con el contribuyente y no supere los 8.000 euros de rentas anuales
V1951-19
El mínimo por descendientes se prorratea por partes iguales si ambos progenitores tienen derecho a aplicarlo
V1707-19
Requisitos para aplicar mínimos por descendientes y discapacidad en el IRPF
V0586-19
El mínimo por descendientes puede aplicarse mediante la asimilación de la dependencia económica, prorrateándose entre los progenitores
V3234-18
Requirements for the application of minimums for descendants and disability in the Personal Income Tax (IRPF)
V2518-18
La dependencia económica asimila la convivencia para el mínimo por descendiente y por discapacidad
V0516-18
La dependencia económica asimila la convivencia para el mínimo por descendientes
V0264-18
El mínimo por descendientes requiere que el hijo no supere los 8.000 euros de rentas anuales
V0268-18
Minimum for ascendants applicable if income below 1,800 euros
V3140-17
No se puede aplicar el mínimo por ascendiente si este presenta declaración de IRPF con rentas superiores a 1.800 euros
V2359-17
No entitlement to disability minimums or deductions if disability rate below 33%
V1966-17
Right to 100% of minimum allowance for children when other parent is non-resident
V1421-17
Derecho al 100% del mínimo por descendientes cuando el otro progenitor es no residente fiscal
V1358-17
Requisitos para aplicar el mínimo por ascendientes y por discapacidad en el IRPF
V1377-17
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
Minimum for descendants applicable if cohabitation or dependency conditions met
V0720-17
Right to minimum benefits for descendants and disability belongs to nearest degree relative
V0410-17
Minimum for descendants applicable if children's incomes are up to €1,800
V0230-17
Minimum for descendants and disability deduction applicable if legal guardianship exists
V3373-16
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 disabled relative in specialised centre
V3391-15
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 in specialised care
V3392-15
Minimums for dependents and disability can be applied if conditions are met
V3367-15
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