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The taxpayer asks whether they can claim the deduction for a spouse with absolute permanent disability who does not hold a disability certificate. The Directorate General of Taxes (DGT) responds that this is possible provided that the requirements regarding income, the taxpayer's activity, and proof of disability are met.
Cuestión planteada Si puede aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo en su declaración de IRPF.
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