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A taxpayer inquired whether they could include their sister with a disability as an ascendant in Form 145. The Directorate General for Taxes (DGT) ruled that this is not possible, as a sister does not qualify as an ascendant or descendant of the taxpayer.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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