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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 43 results.
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
Reinvestment exemption requires mandatory domicile change
V0724-26
Joint IRPF filing possible if marriage is proven
V0132-26
Tax residency depends on physical presence, economic interests and Australia treaty
V2409-25
Children liable to declare may join family tax unit
V2146-25
Number of children in a family does not determine VAT rate for purchasing public housing
V1574-25
Requirements for claiming the additional provision 48 of the IRPF
V1384-25
Tax residency in Spain determined by physical presence, economic interests or spouse's residency
V1270-25
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
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
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
Co-habiting couples cannot file joint tax returns
V0368-25
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
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
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
En custodia compartida, el mínimo por descendientes se prorratea por partes iguales entre los progenitores
V2576-18
La residencia fiscal en España se determina por la permanencia, el centro de intereses económicos o la unidad familiar
V0535-18
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
El mínimo personal del contribuyente fallecido es de 5.550 euros anuales (o según edad)
V1116-17
La residencia fiscal en España se determina por la permanencia de 183 días, el núcleo de intereses económicos o la presencia de la unidad familiar
V3450-16
Joint taxation not possible if spouse is not an IRPF taxpayer in Spain
V2102-15
A divorced woman with full custody of a child from a previous marriage can file a joint declaration with her new spouse
V2457-14
Special regime for displaced workers does not extend to spouse or children
V0275-14
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