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A taxpayer inquired whether they could claim large family and disabled descendant tax deductions in their Personal Income Tax (IRPF) return. The Directorate General of Taxes (DGT) ruled that they are not entitled to them, as they neither engage in self-employment or salaried work nor receive the specific benefits required by law.
Cuestión planteada Si puede aplicar en su declaración de IRPF-2020, la deducción por familia numerosa y la deducción por descendientes con discapacidad a cargo.
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