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El consultante pregunta qué concepto de renta debe usarse para calcular el límite de 8.000 euros que permite aplicar el mínimo por descendiente con discapacidad. La DGT aclara que se debe usar el rendimiento neto del trabajo sin aplicar la reducción por obtención de rendimientos del trabajo del artículo 20 de la LIRPF.
The tax team reviews your specific situation.
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