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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 47 results.
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
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
In shared custody, one parent may jointly declare with children, other parent individually
V1045-25
Authorization for large family benefits is independent of the right to the minimum for descendants and joint taxation
V1097-25
Impossible joint taxation of spouses if child taxes jointly with other parent
V1050-25
Minimum for descendants requires cohabitation with eldest child
V0510-25
Ineligibility for joint taxation with adult children and rules for shared custody
V1970-24
The annual child support deduction cannot be applied if the taxpayer is entitled to the minimum allowance for descendants
V1138-24
In joint custody arrangements, either parent may opt for joint taxation
V0409-24
The minimum for descendants and the alimony annuity regime cannot be applied simultaneously
V2871-23
Single-parent family tax reduction of €2,150 applicable to joint tax returns
V1509-23
Joint tax filing with a child is not permitted if the other parent is already filing jointly with them
V1103-23
Joint tax returns with a child are not permitted if the minor becomes part of two separate family units
V0344-23
Under joint custody, a parent may file a joint tax return with their child regardless of the child's registered address
V2203-22
Large family tax deduction applicable for the full year if status is held on the last day of December
V1109-22
Alimony annuity regime not applicable if entitled to descendant minimum tax relief
V0313-22
V3015-21
Joint tax returns can be filed with children if shared custody exists and the other parent files individually
V2510-21
In joint custody, the personal allowance for descendants is apportioned and the principle of speciality for maintenance payments does not apply
V2234-21
Both parents may apply the large family tax deduction by prorating the amount
V2143-21
Joint tax filing with children cannot alternate if it results in minors belonging to two family units
V1612-21
V1562-21
In joint custody, the personal allowance for descendants is prorated and the special regime for child support does not apply
V1195-21
The special regime for child support cannot be applied if one is entitled to the minimum allowance for descendants
V1187-21
V1085-21
V0969-21
In joint custody, either parent may opt for joint taxation with their children
V0704-21
Shared custody: food allowance special rules do not apply if entitled to the minimum allowance for descendants
V0482-21
Child maintenance payments do not qualify for compensatory pension tax reductions
V0446-21
In joint custody, the personal allowance for descendants is apportioned and child maintenance tax treatment does not apply
V3079-20
In shared custody, parents cannot apply food special provisions
V2736-20
Shared custody excludes annual food payments but allows minimum for descendants
V2229-20
En guarda y custodia compartida, cualquiera de los progenitores puede optar por la tributación conjunta
V1378-20
No apply food allowances in shared custody; joint taxation optional
V1031-20
V0887-20
In joint custody arrangements, either parent may opt for joint taxation with their children
V0441-20
In joint custody arrangements, either parent may opt for joint taxation with their child
V0353-20
En guarda y custodia compartida, el mínimo por descendientes debe prorratearse por partes iguales entre progenitores
V2381-19
En tributación conjunta, el cónyuge puede aplicar el 50% del mínimo por descendientes de los hijos de su pareja
V2292-19
No se puede aplicar el mínimo por descendientes de los hijos de un cónyuge en la declaración individual de IRPF
V1835-19
En guarda y custodia compartida, cualquiera de los progenitores puede optar por la tributación conjunta con los hijos
V1006-19
Imposibilidad de aplicar el régimen de especialidades por alimentos cuando se tiene derecho al mínimo por descendientes
V0964-19
No es posible que cada progenitor presente declaración conjunta con un hijo distinto
V0963-19
En guarda y custodia compartida, cualquiera de los progenitores puede optar por la declaración conjunta con los hijos
V0883-19
Eficacia fiscal de la custodia compartida y aplicación de mínimos por descendientes
V3171-18
In joint custody, the minimum allowance for descendants is prorated equally between the parents
V2576-18
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