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V1871-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Minimum for dependents not applicable if daughter's non-contributory pension exceeds 8,000 euros net income

The consultant asks whether their daughter's non-contributory pension due to disability is exempt to allow the minimum for dependents. The DGT replies that if the pension does not meet the exemption criteria for absolute disability or severe disability, its income is included, and if it exceeds 8,000 euros, the minimum does not apply.

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2025-10-14PublishedPublished 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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