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V2340-20 ·9 July 2020 ·consulta-vinculante Medium impact
Tax

Income, cohabitation and kinship requirements for the personal allowance and deduction for disabled ascendants

A query was raised regarding the applicability of the personal allowance for disabled ascendants and the deduction for dependent ascendants. The DGT states that this requires a direct kinship relationship, cohabitation, and that the ascendant's income must not exceed the limits established by law.

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Lifecycle

2020-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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