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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Requirements for minimum benefits from ancestors, disability deduction and union contributions deductibility
V5373-26
No se puede incluir a una hermana como ascendiente en el modelo 145
V1598-26
Requirements for claiming ascendant minimum and disability deduction
V1310-26
Minimum for ancestors based on net earnings from work
V1080-26
Requirements to claim the minimum for ancestors in IRPF
V1085-26
Requirements for applying the minimum tax relief for ancestors in IRPF
V0129-26
Requirements for the application of minimums for ascendants and disability under the Personal Income Tax Act
V0125-26
Requirements for the application of the minimum for ascendants with disabilities
V0121-26
Minimum for relatives and disability not applicable without cohabitation
V2185-25
Requirements for the application of the minimum for ascendants in Personal Income Tax
V1475-25
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Requirements for deduction due to disabled ancestor and minimum ancestor threshold
V1084-25
Minimum for ancestors applicable if mother's income is below 8,000 euros
V1100-25
Lack of cohabitation prevents claiming minimum benefits from ancestors and disability deduction
V0227-25
Minimum for ascendants may apply if conditions met
V1376-20
Spouse not eligible for disability deduction under Article 81 bis of the IRPF
V1964-18
Requisitos para la aplicación del mínimo por ascendiente y por discapacidad
V1863-18
La tutela legal permite asimilar al ascendiente a descendiente para el mínimo por ascendiente y discapacidad
V1632-18
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
Minimum for ascendants applicable if income below 1,800 euros
V3140-17
V2593-17
No se puede aplicar el mínimo por ascendiente si este presenta declaración de IRPF con rentas superiores a 1.800 euros
V2359-17
Requisitos para aplicar el mínimo por ascendientes y por discapacidad en el IRPF
V1377-17
El límite de 8.000 euros de renta para el mínimo por ascendientes se calcula sobre el rendimiento neto del trabajo tras deducir los gastos del artículo 19.2
V1100-17
El suegro no es considerado ascendiente para la aplicación de los mínimos familiares en el IRPF
V0780-17
Las pensiones de viudedad no están exentas de IRPF según la LIRPF
V4511-16
Possibility of applying minimum for ascendants if disabled relative is in a specialised centre
V1021-16
Minimum for descendants and disability may apply if disabled relative is in a specialised centre
V0757-16
Minimum thresholds for ascendants and disability require annual income not to exceed 8,000 euros
V0149-16
Minimum for descendants and disability may apply if disabled relative in specialised centre
V3391-15
Minimum for descendants and disability may apply if in specialised care
V3392-15
Possibility of applying the minimum for ascendants if the disabled relative is in a specialised centre
V3389-15
Inapplicability of ascendant and disability minimums when annual income exceeds 8,000 euros
V3376-15
Minimum for descendants and disability may apply if in specialised centre
V3366-15
Minimum for ascendants can be applied if relative has disability and is in a specialised centre
V2684-15
Deduction for disability does not apply if the person in charge is a sister
V1128-15
Minimum benefits for dependents and disability not applicable if relative earns over €8,000
V0369-15
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