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V3374-20 17 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Requirements for the deduction for descendants with disabilities (Art. 81 bis LIRPF)

The taxpayer asks whether they can claim the deduction for their daughter, who has an 80% disability rating. The DGT rules that they are entitled to it provided they meet the LIRPF requirements, such as being eligible for the minimum amount for descendants and being engaged in employment or self-employment (or receiving certain benefits).

The question raised

Whether the deduction for a descendant with a disability can be applied in their personal income tax return regarding said daughter.

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