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A taxpayer inquired whether monthly payments made to her father for care and maintenance allow for the tax deduction under Article 55 of the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) stated that, due to a lack of information regarding the father's necessity and the underlying cause of the obligation, it cannot be determined whether these payments constitute genuine maintenance or a different form of consideration.
The tax team reviews your specific situation.
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