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A taxpayer asks whether they can claim a deduction for their 100-year-old mother with grade III dependency and a pension of 11,552.80 euros. The DGT responds that the dependency level does not match the required 33% disability rate and that the pension exceeds the 8,000 euro income limit.
Taxpayers with disabled relatives may not qualify for the deduction if the dependency level is insufficient or if the pension exceeds the income threshold.
The tax team reviews your specific situation.
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