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Un contribuyente con pensión de gran invalidez y grado III de dependencia consultaba si podía aplicar el incremento del mínimo por discapacidad por gastos de asistencia. La DGT responde que no, porque la acreditación de la necesidad de ayuda de terceros debe realizarse según el procedimiento del Reglamento del IRPF.
The tax team reviews your specific situation.
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