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V1890-20 ·11 June 2020 ·consulta-vinculante Medium impact
Tax

Early payment of tax deductions for descendants with disabilities and large families may be requested under certain conditions

An individual with custody of three children and a non-contributory disability pension enquires whether they can request early payment of tax deductions for a descendant with a disability and for being part of a large family. The Directorate General of Taxes (DGT) confirms this is possible, provided the pension belongs to the General Social Security Regime and meets all legal requirements.

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2020-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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