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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 for ascendants and the disability tax relief to their parents, who reside in a care home and receive income from a life annuity. The DGT ruled that eligibility depends on meeting specific requirements regarding age or disability, cohabitation (including specialised centres), and income limits.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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