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Parents have enquired whether rental income earned by their disabled son affects the advance payment of large family and disability tax deductions. The Directorate-General for Taxes (DGT) clarifies that for the disability deduction, the descendant must not have income exceeding €8,000 and must not file a tax return with income exceeding €1,800.
Cuestión planteada Si el hecho de que su hijo perciba dicha renta en 2018, tiene alguna incidencia fiscal en el abono anticipado de ambas deducciones.
Para la deducción por descendiente con discapacidad, es preceptivo tener derecho al mínimo por descendientes del artículo 58 LIRPF, lo que exige que el hijo no tenga rentas anuales (excluidas las exentas) superiores a 8.000 euros y no presente declaración con rentas superiores a 1.800 euros. En la deducción por familia numerosa, el artículo 81 bis.1.c) no exige el requisito del mínimo por descendiente. Si se pierde el derecho a la deducción por discapacidad, se debe comunicar la variación a la Administración en 15 días mediante el modelo 143.
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