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V3374-20 ·17 November 2020 ·consulta-vinculante Medium impact
Tax

Requirements for the deduction for descendants with disabilities (Art. 81 bis LIRPF)

The taxpayer asks whether they can claim the deduction for their daughter, who has an 80% disability rating. The DGT rules that they are entitled to it provided they meet the LIRPF requirements, such as being eligible for the minimum amount for descendants and being engaged in employment or self-employment (or receiving certain benefits).

In 6 key points

Lifecycle

2020-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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