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V1384-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the additional provision 48 of the IRPF

The consultant asks whether the deduction under additional provision 48 of the IRPF can be claimed. The DGT explains the conditions for claiming it but cannot determine if the specific case is entitled to it due to lack of information.

In 6 key points

Lifecycle

2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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