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El consultante pregunta si una ganancia patrimonial por la venta de un inmueble debe incluirse al calcular la renta anual del cónyuge con discapacidad para aplicar la deducción del artículo 81 bis de la LIRPF. La DGT responde que la ganancia patrimonial debe computarse por su importe bruto dentro del concepto de renta anual para este límite.
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