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A taxpayer asks whether they can claim the disability deduction for their wife's sister (their sister-in-law) in their joint return. The DGT states that the right belongs to the wife as she is her sister, but she cannot claim it as she does not work or receive benefits.
Taxpayers cannot claim disability deductions for relatives by affinity in joint returns if the beneficiary does not work or receive benefits.
The fiscal team reviews your specific situation.
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