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 progressiveness mitigation treatment provided for annuities for maintenance in the case of attribution to a parent of 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.