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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
VAT liability and exemption on childcare, education, and extracurricular services
V1442-26
Right to minimum for descendants and joint declaration depends on custody and care
V1326-26
Parent with shared custody entitled to child allowance but not maintenance annuities
V1086-26
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Authorization for large family benefits is independent of the right to the minimum for descendants and joint taxation
V1097-25
In shared custody, one parent may jointly declare with children, other parent individually
V1045-25
Impossible joint taxation of spouses if child taxes jointly with other parent
V1050-25
The calculation of withholdings for income from employment depends on the family situation and the entitlement to the minimum allowance for descendants
V0689-25
In cases of exclusive custody, joint taxation option belongs to the parent with custody
V0566-25
Minimum for descendants requires cohabitation with eldest child
V0510-25
Parent with custody may apply minimum per children despite temporary registration with other parent
V1324-22
A parent without custody may choose between the minimum for descendants or periodic child support payments
V3084-21
If cohabiting with a child, apply minimum for dependents, not maintenance regime
V1393-21
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
Annual allowances for maintenance not applicable where custody or cohabitation exists
V2976-20
In shared custody, parents cannot apply food special provisions
V2736-20
Shared custody excludes annual food payments but allows minimum for descendants
V2229-20
Special provisions for food expenses may apply if judicial obligation exists
V1740-20
Parent with custody entitled to child's minimum, not maintenance
V1252-20
Parent with custody may claim child dependency allowance
V1253-20
No apply food allowances in shared custody; joint taxation optional
V1031-20
Grandparents can claim minimum per descendant if parents' annual income is below 8,000 euros
V0633-20
Posibilidad de aplicar el mínimo por descendientes o el régimen de anualidades por alimentos en el IRPF
V1926-19
La validez de la custodia compartida para efectos tributarios requiere de aprobación judicial para ser oponible a terceros
V1555-19
Requisitos para la aplicación del mínimo por descendientes y las anualidades por alimentos en casos de separación
V1289-19
Imposibilidad de aplicar el régimen de especialidades por alimentos cuando se tiene derecho al mínimo por descendientes
V0964-19
Requisitos para aplicar mínimos por descendientes y discapacidad en el IRPF
V0586-19
Tratamiento fiscal de las anualidades por alimentos y el mínimo por descendientes en el IRPF
V0430-19
Eficacia fiscal de la custodia compartida y aplicación de mínimos por descendientes
V3171-18
Tratamiento fiscal de los alimentos y mínimos por descendientes en supuestos de separación y discapacidad
V2823-18
En custodia compartida, el mínimo por descendientes se prorratea por partes iguales entre los progenitores
V2576-18
Posibilidad de aplicar el mínimo por descendientes o el tratamiento de anualidades por alimentos
V1808-18
Compatibilidad entre la deducción por familia numerosa y el régimen de anualidades por alimentos en el IRPF
V1515-18
Non-cash contribution may qualify for special IS regime if meeting LIS requirements
V1017-18
Requisitos para la aplicación del mínimo por descendientes y discapacidad en caso de convivencia
V0265-18
Determinación de la localización de los servicios de guarda y custodia de maquinaria
V1559-15
A divorced woman with full custody of a child from a previous marriage can file a joint declaration with her new spouse
V2457-14
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