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The consultant asks whether the deduction under additional provision 48 of the IRPF can be claimed. The DGT explains the conditions for claiming it but cannot determine if the specific case is entitled to it due to lack of information.
Cuestión planteada Conocer si puede aplicar la deducción de la disposición adicional cuadragésima octava de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La deducción es aplicable cuando la unidad familiar del artículo 82.1 LIRPF está integrada por contribuyentes del IRPF y residentes en otro Estado miembro de la UE o del EEE con intercambio de información tributaria. No se aplicará si algún miembro opta por el régimen especial del artículo 93 de la LIRPF, por el régimen del artículo 46 del Texto Refundido de la Ley del IRNR o si no dispone de NIF. La DGT no concluye sobre el derecho del consultante por falta de datos en su escrito.
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