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A taxpayer asks whether they can claim the full ascendant minimum and their mother's disability tax relief, given that they are her sole caregiver and their siblings are not. The Directorate General of Taxes (DGT) responds that to apply these benefits, requirements regarding cohabitation, the ascendant's income, and the taxpayer's employment status must be met. Furthermore, if multiple siblings meet these requirements, the amount must be apportioned between them.
The tax team reviews your specific situation.
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