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A taxpayer has enquired whether they can claim a tax deduction for a spouse with a disability who receives a permanent disability pension. The Directorate General of Taxes (DGT) has ruled that this is permissible provided the spouse's annual income (excluding exempt income) does not exceed €8,000 and does not trigger other deductions.
Cuestión planteada Si resulta de aplicación la deducción por cónyuge con discapacidad a cargo del artículo 81 bis de la LIRPF.
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