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The inquirer asks how to apply the personal and family allowance given their disability status and that of their spouse. The DGT rules that, in the absence of a general taxable base, said allowance shall be applied to the savings taxable base.
Cuestión planteada Teniendo en cuenta la situación de discapacidad del consultante y su esposa, determinar cómo se aplicaría el mínimo personal y famiiliar
Cuando no existe base liquidable general, el mínimo personal y familiar formará parte de la base liquidable del ahorro. La parte de la base liquidable del ahorro que exceda del importe del mínimo personal y familiar será gravada según la escala de tipos correspondiente. Para el ejercicio 2015, se aplica la escala específica establecida en la disposición adicional trigésima primera de la LIRPF.
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