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V0119-22 ·24 January 2022 ·consulta-vinculante Medium impact
Tax

Official recognition as a carer does not alone prove cohabitation for the disabled ascendant tax deduction

The taxpayer asks whether being officially recognised as the carer of her dependent mother is sufficient to prove cohabitation and apply the tax deduction for a disabled ascendant. The DGT responds that cohabitation is a matter of fact that the taxpayer must prove using any means of evidence admitted under law.

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2022-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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