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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).
Cuestión planteada Si puede aplicar en su declaración de IRPF, la deducción por descendiente con discapacidad a cargo respecto a dicha hija.
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