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The inquirer asks whether they can claim the large family tax deduction while receiving a non-contributory disability pension. The Directorate General for Taxes (DGT) responds that, as this pension is derived from the General Social Security Scheme, the requirement of receiving Social Security benefits is met.
Cuestión planteada Si percibiendo una pensión no contributiva por invalidez resulta de aplicación la deducción por familia numerosa.
Para aplicar la deducción por familia numerosa se requiere realizar actividad por cuenta propia o ajena con alta en la Seguridad Social, o percibir prestaciones contributivas y asistenciales del sistema de protección del desempleo, pensiones de la Seguridad Social, Clases Pasivas o mutualidades. Al ser la pensión no contributiva de invalidez una prestación del Régimen General de la Seguridad Social, se cumple este requisito siempre que se cumplan los demás requisitos legales.
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