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Se consulta si una resolución que reconoce un grado de gran dependencia (84 puntos en el BVD) sirve para acreditar la discapacidad del cónyuge y aplicar la deducción del artículo 81 bis de la LIRPF. La DGT responde que dicha resolución no equipara la situación de dependencia con el grado de discapacidad requerido.
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