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El consultante pregunta si puede aplicar los mínimos por ascendientes y discapacidad de su padre, y si su madre puede aplicar la deducción por cónyuge con discapacidad. La DGT responde que el hijo puede aplicarlos si el padre no supera los 8.000 euros de rentas (excluyendo exentas), pero la madre no puede aplicar su deducción si el padre ya genera el derecho a la deducción por ascendiente para el hijo.
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