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A taxpayer inquired whether a resolution from the Community of Madrid recognising a 34% disability rating for their daughter is sufficient to claim the disability allowance. The DGT confirmed it is, as it meets the accreditation requirements set out in the Personal Income Tax (IRPF) Regulations.
This confirms that regional disability certificates meeting regulatory standards are valid for tax relief purposes, providing certainty for taxpayers claiming allowances for descendants.
The tax team reviews your specific situation.
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