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The consultant asks whether their child's non-contributory disability pension is exempt to allow application of minimums and dependent deductions. The DGT explains that exemption depends on whether the pension meets the criteria for absolute permanent disability or severe disability.
Cuestión planteada Si la pensión percibida por su hija se considera que está exenta de tributación, para así poder aplicar el mínimo por descendientes por esta, y la deducción por descendiente con discapacidad a cargo.
Las pensiones no contributivas por invalidad están sujetas a tributación, salvo que cumplan los requisitos de incapacidad permanente absoluta o gran invalidez para estar exentas. Si la pensión no está exenta y el hijo tiene rentas superiores a 8.000 euros, no procede el mínimo por descendientes ni la deducción por discapacidad. Si la pensión está exenta y el hijo no tiene otras rentas, sí se puede aplicar el mínimo por descendientes y la deducción por discapacidad, cumpliendo los demás requisitos legales.
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