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A married couple filing a joint tax return seeks clarification on the limits for applying reductions for an unemployed worker relocating their residence and for a disabled active worker. The Directorate General of Taxes (DGT) rules that the quantitative limits applicable to individual taxation apply in the same amounts to joint taxation.
This ruling clarifies that the maximum thresholds for specific tax reliefs related to unemployment and disability remain consistent whether filing individually or jointly, preventing taxpayers from exceeding established limits through joint declarations.
The tax team reviews your specific situation.
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