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Una madre consulta si puede presentar la declaración de IRPF de forma conjunta con su hijo de 25 años con discapacidad y si puede aplicar la deducción por descendiente con discapacidad. La DGT responde que la tributación conjunta solo es posible si el hijo está incapacitado judicialmente sujeto a patria potestad prorrogada o rehabilitada.
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