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A taxpayer inquires whether they can apply the personal allowance for descendants for their father and mother. The DGT rules that for the father, income limits must be met and income must not exceed 1,800 euros, whereas for the mother, it must be proven that she depends on the taxpayer to consider cohabitation in a specialised centre.
Cuestión planteada Si puede aplicar el mínimo por descendientes por su padre, y por su madre.
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