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A taxpayer inquired whether they could claim the large family tax deduction while receiving a non-contributory retirement pension. The Directorate General for Taxes (DGT) confirmed that this is possible, provided that the requirements of the Personal Income Tax Law (LIRPF) are met and the official large family certificate is held.
This clarification confirms that non-contributory benefits do not disqualify taxpayers from claiming specific family-related tax reliefs, provided all legal criteria are satisfied.
The tax team reviews your specific situation.
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