Practical examples
- Example 1. Married couple with common children residing in the Autonomous Community of Andalusia
- Example 2. De facto couple with common children residing in the Community of Galicia
- Example 3. Married couple with whom a grandchild and the father of one of the spouses live in the Autonomous Community of Aragon
- Example 4. Married couple with common children residing in the Autonomous Community of the Balearic Islands
- Example 5. Married couple with common children residing in the Community of Madrid
- Example 6. Taxpayer with a disabled child residing in the Autonomous Community of La Rioja