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A query was raised regarding whether parents can claim both the descendant and disability allowances for a 26-year-old child with a disability who earns income from agricultural activities. The Directorate-General for Taxes (DGT) ruled that they are entitled to these allowances, provided the child's income does not exceed €8,000 and they do not file a tax return with income exceeding €1,800.
The tax team reviews your specific situation.
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