News published in INFORMA 2018
Skip information indexNew items published in the INFORMA programme during November
137873-ANNUITIES AND TAX-FREE THRESHOLD FOR DESCENDANTS, WITH COHABITATIONWhen there is cohabitation, and therefore, the right to apply the tax-free threshold for descendants, the regime in place for maintenance annuities to children cannot be applied.
137874-COMPATIBILITY OF ANNUITIES FOR MAINTENANCE, TAX-FREE THRESHOLD FOR DESCENDANTThe parent or parents who have custody of the children, even if shared, can apply the tax-free threshold for descendants and cannot apply the specialities applicable in cases of annuities for maintenance. If custody ends for a child after the child reaches legal age, the foregoing will be applied for as long as the taxpayer parent still lives with the child.
141046-ANNUITIES AND TAX-FREE THRESHOLD FOR DESCENDANTS, SHARED CUSTODYThe parent or parents who have custody of the children, even if shared, can apply the tax-free threshold for descendants and cannot apply the specialities applicable in cases of annuities for maintenance. If custody ends for a child after the child reaches legal age, the foregoing will be applied for as long as the taxpayer parent still lives with the child.
141047-ANNUITIES AND TAX-FREE THRESHOLD FOR DESCENDANTS, WITHOUT COHABITATIONApplication of the minimum for descendants and the treatment of attenuation of the progressivity provided for the annual alimony payments in the case of attribution to a parent of the exclusive custody of the children.
141098-TAX-FREE THRESHOLD FOR DISABILITY FOR DECEASED ASCENDANTInsofar that the deceased ascendant gives rise to the tax-free threshold for ascendants, the tax-free threshold for disability can be applied, provided that all other requirements are met.