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Se consulta si un socio de una entidad en régimen de atribución de rentas puede deducirse la prima de un seguro de enfermedad contratado de forma particular. La DGT responde que, aunque la entidad determina los ingresos y gastos, este gasto es personal del socio y debe declararse en su propia declaración de la renta.
The tax team reviews your specific situation.
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