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V2612-19 ·24 September 2019 ·consulta-vinculante Medium impact
Tax

Personal Income Tax Law does not provide for a specific deduction for domestic service expenses

A taxpayer with a disability has enquired whether they can deduct the expenses of an live-in domestic worker. The Directorate General for Taxes (DGT) has responded that the Tax Law does not include an express provision for these expenses.

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2019-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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