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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A mother enquires whether she is entitled to tax relief for her disabled son, who has a different legal guardian. The DGT rules that both the mother and the guardian may be entitled to the personal allowance and the tax relief, provided that the requirements regarding income, cohabitation, or economic dependency are met.
The tax team reviews your specific situation.
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