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V0526-18 ·26 February 2018 ·consulta-vinculante Medium impact
Tax

Disability tax deduction applicable when receiving a non-contributory invalidity pension

A taxpayer receiving a non-contributory invalidity pension inquired whether they could claim the tax deduction for their child with a disability. The Directorate General of Taxes (DGT) ruled that this is possible, provided the requirements for the personal allowance for descendants are met.

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2018-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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