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V2914-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Ascendant minimum and disability deduction must be apportioned if other cohabitants are also entitled to them

A taxpayer inquired whether they could apply the minimum allowance for ascendants and for disability regarding their father, and if these could be applied in full. The Directorate General of Taxes (DGT) ruled that while the taxpayer is entitled to them provided income and cohabitation requirements are met, they must be apportioned with their sibling if that sibling is also entitled to them.

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2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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