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V2407-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Requirements for deduction on disabled child in IRPF

The consultant asks whether they can claim the deduction for their disabled daughter, as they are a pensioner. The DGT states that, assuming they receive a contributory pension from the General Regime and the conditions of cohabitation, income, and disability of the daughter are met, the deduction is allowed.

In 6 key points

How it affects those involved

Pensioners with a disabled child may claim a deduction under certain conditions.

Lifecycle

2025-12-10PublishedPublished 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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