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A taxpayer inquired whether they could claim the large family tax deduction while receiving only a non-contributory disability pension. The Directorate General for Taxes (DGT) confirmed that this is possible, provided the requirements of the Personal Income Tax Act (LIRPF) are met and the pension is classified as a benefit from the social protection system.
Taxpayers receiving non-contributory disability pensions may be eligible for large family tax relief, provided they meet all statutory requirements.
The tax team reviews your specific situation.
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