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Una contribuyente consulta si un premio a la excelencia deportiva recibido por su hijo con discapacidad afectaría a los mínimos por descendientes, discapacidad y la deducción por personas con discapacidad a cargo. La DGT responde que el premio es una renta no exenta, pero su impacto depende de si el hijo supera el límite de rentas establecido.
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