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V0803-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Disability deduction applicable if entitled to minimum for descendants and meeting activity or benefit requirements

A legal guardian inquired whether they could claim the disability deduction for a sister with a disability who does not live with them. The DGT ruled that the deduction may be applied if the taxpayer is entitled to the minimum for descendants and meets the activity or benefit requirements set out in Article 81 bis.

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2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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