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V1520-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Taxpayers cannot claim third-party assistance for IRPF solely based on Grade I dependency status

A taxpayer with a 37% disability rating and Grade I dependency status enquired whether they could tick the box for third-party assistance in their tax return. The Directorate General of Taxes (DGT) ruled that a dependency recognition does not automatically prove such a need for tax purposes.

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2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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