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V0258-19 ·8 February 2019 ·consulta-vinculante Medium impact
Tax

Advance payment of disability or large family tax deductions subject to specific income and family status requirements

Parents have enquired whether rental income earned by their disabled son affects the advance payment of large family and disability tax deductions. The Directorate-General for Taxes (DGT) clarifies that for the disability deduction, the descendant must not have income exceeding €8,000 and must not file a tax return with income exceeding €1,800.

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2019-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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