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Un consultante pregunta si un cónyuge que cotiza a la Seguridad Social puede aplicar la deducción por discapacidad de una tía incapacitada, dado que el tutor legal no trabaja ni cobra pensiones. La DGT responde que no es posible porque el cónyuge no tutor no tiene derecho al mínimo por descendientes y no se puede aplicar la analogía.
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