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V0964-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

Disability deduction applicable if entitled to the minimum for descendants

A legal guardian has enquired whether they can claim the disability deduction for their brother. The DGT has ruled that this is possible provided 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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2022-05-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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