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Practical manual for Income Tax 2020.
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family

Practical manual for Income Tax 2020.

Allowance for descendants

Regulations: Articles 58 and 61 Law IRPF and 53 Regulation

Concept and requirements of descendants
Applicable amounts
Conditions for the application of the minimum by descendants

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Updated webpage: March 16, 2023