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A taxpayer inquired whether they could apply the deduction for a dependent ascendant with a disability, given that their mother resides in a state-subsidised care facility and incurs a debt due to the difference in her pension. The Directorate General of Taxes (DGT) ruled that neither the minimum allowances nor the deduction are applicable because it is not established that the ascendant is dependent on the taxpayer.
Cuestión planteada Si dicho contribuyente puede aplicar la deducción por ascendiente con discapacidad a cargo en su declaración de IRPF.
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