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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 44 results.
Incompatibility between minimum for descendants and alimentary annuities in shared custody cases
V5314-26
Possibility of claiming 60% deduction for energy efficiency works in single-family homes
V1217-26
Spanish tax residency allows worldwide income taxation and joint taxation
V1174-26
Limitaciones para la tributación conjunta con hijos en parejas de hecho sin vínculo matrimonial
V1076-26
Joint IRPF filing possible if marriage is proven
V0132-26
Children liable to declare may join family tax unit
V2146-25
Incompatibility between minimum child allowance and alimentary annuities in shared custody cases
V1373-25
Registration at a new address does not alone prove fiscal residence
V1262-25
Impossible joint taxation of spouses if child taxes jointly with other parent
V1050-25
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
In cases of exclusive custody, joint taxation option belongs to the parent with custody
V0566-25
Deduction for energy efficiency available in joint tax return if married by year-end
V0517-25
Children under 25 can join joint tax filing and qualify for child allowance if income and living conditions meet criteria
V1501-24
Tax residency determined by presence or economic interests, not spouse
V0347-24
Minimum for descendants prorated between parents if children's income exceeds 1,800 euros
V1167-23
Parents can apply minimum for children if eldest child earns below 8,000 euros
V1026-21
Joint tax declaration not possible with a daughter over 18
V0973-21
Minimums for descendants and disability cannot be applied without direct lineage
V0422-21
Death of taxpayer creates shorter tax period, shifting obligations to heirs
V0346-21
In shared custody, parents cannot apply food special provisions
V2736-20
Joint taxation requires both spouses to be Spanish tax residents
V2490-20
No joint taxation with adult child or food allowance special rule
V1507-20
No apply food allowances in shared custody; joint taxation optional
V1031-20
Joint taxation impossible if family members are not IRPF taxpayers due to non-EU residency
V0042-20
Imposibilidad de aplicar el mínimo por descendientes si el ascendiente supera los 8.000 euros de rentas no exentas
V3446-19
Minimum for descendants prorated between parents if child's income exceeds 1,800 euros
V2960-19
Criterios para la determinación de la residencia fiscal en España
V2206-19
La validez de la custodia compartida para efectos tributarios requiere de aprobación judicial para ser oponible a terceros
V1555-19
Requisitos de residencia para la tributación conjunta y aplicación de beneficios del derecho comunitario
V1498-19
Los funcionarios de la Unión Europea pueden mantener su residencia fiscal en España bajo el cumplimiento de ciertos requisitos del Protocolo de la UE
V1295-19
Imposibilidad de aplicar el régimen de especialidades por alimentos cuando se tiene derecho al mínimo por descendientes
V0964-19
Residency in an Autonomous Community is a factual issue to be proven by valid means
V0319-19
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
La tutela no permite la tributación conjunta, pero se pueden aplicar mínimos por descendientes o discapacidad bajo ciertos requisitos
V1976-17
La normativa impide la tributación conjunta entre tutor y persona tutelada
V1466-17
En la tributación conjunta, los límites de las deducciones se aplican sobre la cuota íntegra conjunta sin multiplicarse por el número de miembros
V1382-17
El mínimo personal del contribuyente fallecido es de 5.550 euros anuales (o según edad)
V1116-17
Los residentes en Reino Unido deben presentar declaraciones de IRNR por separado por el alquiler de inmuebles
V1083-17
Los cónyuges de funcionarios destinados en misiones diplomáticas pueden mantener la condición de contribuyentes del IRPF
V1160-16
Minimum thresholds for ascendants and disability require annual income not to exceed 8,000 euros
V0149-16
Joint taxation not possible if spouse is not an IRPF taxpayer in Spain
V2102-15
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