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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Economic benefits for child protection in La Rioja may be IRPF exempt
V1653-26
Requirements for deducting health insurance premiums for children in business activity
V1510-26
Posibilidad de aplicar el régimen especial del artículo 93 de la LIRPF al trabajador y a su progenitor de hijos menores
V2608-25
Children liable to declare may join family tax unit
V2146-25
Impossible joint taxation of spouses if child taxes jointly with other parent
V1050-25
The subsidy from the Community of Madrid for hiring domestic workers for childcare is exempt from Personal Income Tax (IRPF)
V0129-25
Children under 25 can join joint tax filing and qualify for child allowance if income and living conditions meet criteria
V1501-24
Minimum for descendants prorated between parents if children's income exceeds 1,800 euros
V1167-23
Residency tax presumed in Spain if spouse and minor children reside habitually there
V0792-23
Tax residency in Spain determined by presence, economic interests or family residence
V3335-19
Tax residency depends on presence, economic interests or family residence
V1704-19
Spousal and minor children's residency in Spain preserves fiscal status
V2779-18
Spouse and minor children's habitual residence creates a fiscal residency presumption in Spain
V2084-18
Fiscal residence determined by presence, economic interests or family residence
V0902-18
Requirements for non-marital ascendant deduction with two children without alimentary rights
V0684-18
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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