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A taxpayer inquired whether contributions to social security schemes for their spouse's disabled daughter would qualify for tax relief. The Directorate General for Taxes (DGT) ruled that the required relationship must be by consanguinity rather than by affinity.
Taxpayers cannot claim tax reductions for pension contributions made on behalf of relatives related by affinity (such as stepchildren), as the law requires a relationship by consanguinity.
The tax team reviews your specific situation.
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