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Un matrimonio jubilado consulta si, teniendo ambos derecho a la deducción por una hija con discapacidad, puede uno de ellos aplicar la deducción por el cónyuge con discapacidad. La DGT responde que es posible siempre que el cónyuge con discapacidad no genere el derecho a las deducciones por descendientes o ascendientes.
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