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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could apply the minimum allowances for ascendants and disability in respect of their mother-in-law. The Directorate General for Taxes (DGT) ruled that the concept of an ascendant requires a direct lineal relationship and does not include relatives by affinity, such as mothers-in-law.
The tax team reviews your specific situation.
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