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A taxpayer inquired about the portion of a joint tax return refund due to a deceased daughter who had no income. The Directorate General of Taxes (DGT) ruled that the refund must be apportioned among the members of the family unit according to the share of taxable income attributable to each member.
Cuestión planteada Qué parte de la cantidad a devolver correspondería a la hija fallecida.
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