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A query was raised regarding who is entitled to tax allowances and deductions for a child with a disability who is also under legal guardianship. The Directorate General of Taxes (DGT) ruled that both the parent and the legal guardian may be entitled, depending on their relationship to the child and the level of economic dependency.
Cuestión planteada - Si le corresponde al consultante o bien a la tutora legal, la aplicación de los mínimos y deducciones correspondientes por el descendiente con discapacidad.
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