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The inquirer sought to know whether they could claim a tax deduction for their mother with a disability during the months they received temporary disability benefits. The Directorate General for Taxes (DGT) confirmed this is possible, provided the requirements regarding cohabitation, income, and disability are met.
Taxpayers receiving temporary disability benefits can still claim deductions for ascendants with disabilities if all legal criteria are satisfied.
The tax team reviews your specific situation.
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