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A taxpayer inquired whether they could claim the personal allowance for ascendants and disability for their parents. The Directorate General of Taxes (DGT) ruled that, as the taxpayer does not live with them for at least half of the tax period, they are not entitled to these tax reductions.
Cuestión planteada Si puede aplicar el mínimo por ascendientes por sus padres en su declaración de IRPF.
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