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A court recognizes a minor’s right to spend time with their stepsister.

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It’s important to highlight that minors have the right to interact with their stepsiblings.

Even in cases of family dissolution, if conflicts arise between the minors and their parents, the rights of the minors to spend time together have been acknowledged. This may involve excluding parents who may cause distress.

As a result of a recent ruling by the Provincial Court of Barcelona, a visitation arrangement outside the residence of one parent was established, without the presence of the stepsister’s mother. This decision was based on the psychological discomfort caused to the minor by this person.

Psychological abuse was the foundation for this ruling. In fact, the minor had stopped having a healthy relationship with his stepsister after refusing to visit his father’s home due to allegations of psychological abuse by his father’s partner.

For a ruling of this nature, it is essential that the minor clearly and unequivocally expresses the reasons for not wanting to interact with their stepsister’s mother.

The psychosocial report, which documented the minor’s statements and specific emotional state, made it evident that the child felt insecure with his father and the father’s partner. Both criticized his mother openly, negatively impacting his emotional well-being.

Another noteworthy aspect of the ruling was the lack of interest on the father’s part. Despite having an extensive and flexible visitation schedule, he did nothing to ensure it was followed. The judge considered this to be a lack of interest, despite the minor’s efforts to see his stepsister.

To guarantee the emotional stability of both minors, taking into account all the aforementioned factors, the ruling established a visitation schedule of 9 hours on two Saturdays per month outside the father’s home and without the presence of the father’s partner.

Additionally, a schedule of calls or video calls three times a week between the end of the school day and 9:00 PM was established.

Finally, the court determined that if the visits couldn’t be carried out as stipulated, they would meet at a Meeting Point until the minor reaches the age of 18 and his stepsister reaches 8. After that point, these visits can occur without the need for the father’s presence or a Meeting Point.

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If you are self-employed, you can deduct fuel expenses, even if you are not the vehicle owner.

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The VAT Law allows for the possibility of deducting the input tax related to the acquisition or importation of goods and services directly connected to affected assets.

In response to a binding inquiry dated 07/10/21, regarding a question concerning the VAT on expenses for a vehicle that is used in the professional activity of the individual, even if it is not owned by them.

“The use of a vehicle that is not owned by a self-employed individual engaged in economic activity allows for the deductibility of expenses for the purchase of fuel or for repairs, as well as any repairs or maintenance to which the vehicle is subjected.” All of this is because these are expenses unrelated to the acquisition of the vehicle.

It is important to consider that the input tax incurred for refueling will be deductible as long as its consumption is directly related to the development of your professional activity. Similarly, expenses related to repairs and/or maintenance can be deducted based on the same provision, as well as toll payments.

We emphasize in this article that what matters is the direct and exclusive connection of an asset to the professional activity. This degree of utilization must be substantiated by the taxpayer through any reliable means of proof recognized in law.