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The taxpayer asks whether they can claim the disability deduction for their daughter during 2018 while contributing via the inactivity scheme within the agricultural regime. The DGT rules that if actual working days were performed as an employee, the taxpayer is entitled to a deduction proportional to those months.
This ruling clarifies that the right to tax deductions for dependents with disabilities is based on actual activity rather than the specific contribution status, provided that real working days can be proven.
The tax team reviews your specific situation.
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