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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
Parents can claim child and disability minimums if child is disabled and economically dependent
V5390-26
Requirements for claiming ascendant minimum and disability deduction
V1310-26
Application of minimums for dependents and disability in cases of permanent foster care
V0983-26
Minimums for dependents or disability not applicable without economic cohabitation or dependency
V1083-25
Full minimum for dependents possible if cohabitation or economic dependence applies
V1124-23
VAT liability of a partner's services depends on independence or subordination
V1012-22
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
Minimum for disabled children may be claimed if economic dependence is proven
V2152-21
Minimum for descendants applicable if economic dependency proven
V1832-21
Minimum for dependents applicable if child support paid, but not if annual payments chosen
V1236-21
Parent with sole custody may apply minimum for descendants
V3453-20
Special provisions for food expenses may apply if judicial obligation exists
V1740-20
Parent with custody may claim child dependency allowance
V1253-20
Parent with custody entitled to child's minimum, not maintenance
V1252-20
Grandmother can claim 100% of minimum for grandchildren if mother has no income
V2330-19
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos en el IRPF
V1926-19
Services of a partner to the company may be income from economic activity or work depending on the regime and activity
V1785-19
El mínimo por descendientes se prorratea por partes iguales si ambos progenitores tienen derecho a aplicarlo
V1707-19
El régimen de especialidades por alimentos solo es aplicable desde la fecha de efectos del divorcio
V0669-19
Tratamiento fiscal de las anualidades por alimentos y el mínimo por descendientes en el IRPF
V0430-19
El mínimo por descendientes puede aplicarse mediante la asimilación de la dependencia económica, prorrateándose entre los progenitores
V3234-18
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos según la normativa del LIRPF
V2090-18
Minimum for descendants and disability deduction possible with legal guardianship and economic dependence
V2045-18
Possibility of claiming minimum for descendants, alimentary allowances or home deduction after divorce
V1808-18
La tutela legal permite asimilar al ascendiente a descendiente para el mínimo por ascendiente y discapacidad
V1632-18
Compatibilidad entre la deducción por familia numerosa y el régimen de anualidades por alimentos en el IRPF
V1515-18
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
Possibility of applying minimum for descendants via economic dependency or cohabitation
V3189-17
V1852-17
La dependencia económica asimila la convivencia para el mínimo por descendientes y la deducción por discapacidad
V4696-16
Taxation of services rendered by a partner to their company depends on their role and independence
V3649-16
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