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Practical manual for Income Tax 2019.
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family

Practical manual for Income Tax 2019.

Allowance for descendants

General issues
Requirements for descendants
Applicable amounts
Table: Legal separations, divorces or annulments (with children): Joint taxation and application of the minimum for descendants

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Updated webpage: 18/October/2023