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El consultante pregunta si las ayudas al alquiler de la Comunidad Autónoma de Andalucía para personas en situación de especial vulnerabilidad están exentas en el IRPF. La DGT responde que, si se cumplen los requisitos de la normativa autonómica para colectivos en riesgo de exclusión social, la ayuda está exenta hasta el límite de 1,5 veces el IPREM.
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