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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 59 results.
Cannot claim maternity deduction increase if receiving child care allowance
V1181-26
Disability spouse deduction can be applied proportionally to unemployment benefit months
V0488-26
No deduction for spouse with disability during voluntary leave without activity or benefits
V0221-26
Requirements for the application of minimums for ascendants and disability under the Personal Income Tax Act
V0125-26
Requirements for deduction on disabled child in IRPF
V2407-25
Energy efficiency deduction not applicable under special tax regime
V2199-25
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Incompatibility of maternity deduction with child care allowance
V1250-25
Deduction for disabled descendant possible with foreign social security
V1065-25
Ascendiente separated deduction possible with two children if legal conditions met
V1051-25
Deduction for spouse with disability available if conditions met
V0906-25
Deduction for spouse with disability possible if IMSERSO pension from General Social Security regime
V0894-25
Deduction for spouse with disability possible with foreign public pension
V1675-22
IRPF retention does not exempt from declaration if thresholds are exceeded
V1524-19
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
Compatibilidad de los mínimos por descendientes y por discapacidad en el IRPF
V2128-18
Requirements for dependent family or separate ancestor deduction in IRPF
V2053-18
Aplicación de la deducción por maternidad para contribuyentes que cotizan en sistemas de seguridad social extranjeros equivalentes
V1978-18
Spouse not eligible for disability deduction under Article 81 bis of the IRPF
V1964-18
Requisitos para la aplicación de la deducción por descendiente con discapacidad (Art. 81 bis LIRPF)
V1867-18
Requisitos para la aplicación del mínimo por ascendiente y por discapacidad
V1863-18
Las deducciones por descendiente con discapacidad o familia numerosa pueden aplicarse también a perceptores de prestaciones de la Seguridad Social
V1717-18
Posibilidad de aplicar el mínimo por descendiente y deducción por discapacidad en supuestos de acogimiento legal
V1644-18
Family size deduction applicable if parent meets LIRPF article 81 bis.1.c. requirements
V1378-18
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
Requirements for non-marital ascendant deduction with two children without alimentary rights
V0684-18
El mínimo por descendientes requiere que el hijo no supere los 8.000 euros de rentas anuales
V0268-18
La deducción por familia numerosa puede solicitarse de forma anticipada
V0084-18
La deducción por descendiente con discapacidad requiere actividad laboral o percepción de prestaciones, sin importe mínimo de ingresos
V2823-17
V2593-17
The absolute disability pension is exempt and the minimum for descendants depends on the child's income limits
V2046-17
Requisitos para la deducción por ascendiente sin vínculo matrimonial con dos hijos (Art. 81.bis LIRPF)
V1938-17
Requisitos para aplicar las deducciones por familia numerosa y descendientes con discapacidad en el IRPF
V1899-17
La dependencia económica asimila la convivencia para el mínimo por descendientes
V1852-17
El abono anticipado de la deducción por ascendiente con discapacidad no genera, por sí solo, la obligación de declarar el IRPF
V1828-17
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
Derecho al mínimo por descendientes y deducción por discapacidad para tutores legales de hermanos con discapacidad bajo ciertos requisitos
V1312-17
El régimen especial de trabajadores desplazados no permite la aplicación de la deducción por familia numerosa
V0884-17
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
El suegro no es considerado ascendiente para la aplicación de los mínimos familiares en el IRPF
V0780-17
Posibilidad de solicitar el abono anticipado de las deducciones por familia numerosa y discapacidad durante la percepción de la prestación por cese de actividad
V0637-17
Right to minimum benefits for descendants and disability belongs to nearest degree relative
V0410-17
Minimum for descendants and disability deduction applicable if legal guardianship exists
V3373-16
Minimum for descendants and disability deduction applicable in permanent foster care
V3397-16
Posibilidad de aplicar el mínimo por descendientes y la deducción en la cuota por tener una hermana bajo tutela con discapacidad
V3027-16
Family size deduction and special category increase available in IRPF
V2591-16
Posibilidad de aplicar la deducción en la cuota diferencial por formar parte de una familia numerosa
V2209-16
Care agreement prevents disability or large family deduction
V1676-16
Deduction for large families or disability applicable for self-employed activity
V0037-16
Deduction for disability or large family applicable with Social Security pensions or self-employment
V3355-15
Possibility of claiming deductions for disabled children and large families under IRNR
V3064-15
Deduction for disability does not apply if the person in charge is a sister
V1128-15
Spanish residents must pay tax on worldwide dividends and can claim international double taxation relief
V0818-15
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