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The taxpayer is inquiring which income concept should be applied to meet the income limit for a disabled ascendant. The Directorate General for Taxes (DGT) clarifies that income is defined as the algebraic sum of net yields, imputed income, and capital gains, without applying reductions in the case of real estate capital.
Cuestión planteada - Cuál es el concepto de renta que se ha de tener en cuenta para que un contribuyente tenga derecho a la deducción por ascendiente con discapacidad a cargo.
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