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El consultante pregunta si debe indicar la clave 4 (incapacitación judicial por sentencia civil) en su declaración de IRPF tras ser declarado incapaz por un juzgado. La DGT responde que, al ser una declaración judicial de la jurisdicción civil, le corresponde dicha clave y se considera que tiene un grado de discapacidad igual o superior al 65 por ciento.
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