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Form 100. Personal Income Tax Declaration 2023

5.2. Children and other descendants

  1. 5.2.1. Children under 18 years of age and older over whom representative guardianship has been established or who are subject to extended or rehabilitated parental authority
  2. 5.2.2. Children over 18 years of age and other descendants
  3. 5.2.3 Children who are members of the family unit who have not received income and other descendants entitled to the minimum
  4. 5,2,4. Examples of completion