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El consultante pregunta si puede aplicar la deducción por cónyuge con discapacidad a cargo estando dado de alta en un Convenio Especial con la Seguridad Social y percibiendo una indemnización exenta y un rescate de plan de pensiones. La DGT responde que no tiene derecho a la deducción porque no realiza actividad por cuenta propia o ajena ni percibe las prestaciones específicas que exige la ley.
The tax team reviews your specific situation.
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