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A taxpayer inquired whether they could claim the minimum allowance for children who live with their mother but for whom they provide financial support. The Directorate General of Taxes (DGT) ruled that this is possible, provided that dependency is proven and the allowance is apportioned between both parents.
Cuestión planteada Si tiene derecho a la aplicación del mínimo por descendientes por sus hijos en su declaración de IRPF.
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