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V0473-23 1 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Right to tax deductions for children with disabilities and large families in Personal Income Tax (IRPF)

The taxpayer inquired whether they could apply deductions for their child's disability and for being part of a large family in their 2021 tax return, and if they could request an advance payment. The Directorate General for Taxes (DGT) ruled that they are entitled to both deductions, provided they meet the requirements regarding employment activity or benefits, and that large family status can be proven by any admissible means of evidence.

The question raised

Whether there is a right to apply the deduction for a dependent descendant with a disability and the large family deduction in the 2021 Personal Income Tax return, and whether said deductions are subject to advance payment.

The DGT's ruling

For the deduction for a descendant with a disability, each parent is entitled to apply it at 50% if the child has a degree of disability equal to or greater than 33% and does not exceed the income limits. The large family deduction may be substantiated with the official certificate or by any other means of proof admissible in Law. Both deductions allow for a request for advance payment if the taxpayer carries out self-employment or employment activities or receives Social Security benefits.

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