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A person with disability receiving economic income through a community of goods asks whether reductions under article 32.2 of the LIRPF apply. The DGT responds that they do not apply as the person fails to meet the requirement of not carrying out economic activity through entities in the regime of rental attribution.
Cuestión planteada Si puede aplicarse la reducción establecida en el artículo 32.2.1º y 2º de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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