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Practical manual for Income Tax 2024. Volume 1

Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area

Regulations: Additional Provision forty-eighth Law IRPF

  1. Delimitation and conditions for its application
  2. Deduction calculation
  3. Example: Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area