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A taxpayer asks whether they can claim the disability deduction for their wife's sister (their sister-in-law) in their joint return. The DGT states that the right belongs to the wife as she is her sister, but she cannot claim it as she does not work or receive benefits.
Cuestión planteada Si podría su mujer cederle la deducción por persona con discapacidad a cargo, y así poder aplicar ésta en la declaración de IRPF presentada de forma conjunta.
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