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Una contribuyente pregunta si, tras reducir su jornada un 99% por cuidado de un menor con enfermedad grave, las cotizaciones a la Seguridad Social que se computan para el límite de la deducción por maternidad son las reales o las incrementadas. La DGT responde que se deben aplicar las cotizaciones incrementadas según la normativa de la Seguridad Social.
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