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V0637-17 13 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · abono anticipado

Possibility of requesting early payment of large family and disability tax deductions during the receipt of the cessation of activity benefit

A taxpayer inquired whether they could request the advance payment of large family and disability tax deductions while receiving unemployment benefits from the Mutua. The DGT ruled that this is possible, as such benefits are considered contributory and welfare benefits within the unemployment protection system.

The question raised

Question posed: Whether there is a right to request the early payment of tax deductions for large families and dependent persons with disabilities during the three-month period of receiving the cessation of activity benefit.

The DGT's ruling

Los contribuyentes que perciban prestaciones contributivas y asistenciales del sistema de protección del desempleo pueden aplicar las deducciones por discapacidad y familia numerosa del artículo 81 bis de la LIRPF. La prestación por cese de actividad para trabajadores autónomos forma parte de la acción protectora de la Seguridad Social. Por tanto, se puede solicitar el abono anticipado de estas deducciones por cada mes en que se perciba dicha prestación.

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