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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 de invalidez están sujetas a IRPF, pero pueden estar exentas si se cumplen los requisitos de incapacidad permanente absoluta o gran invalidez. Si la pensión está exenta y el hijo no tiene otras rentas, el contribuyente puede aplicar el mínimo por descendiente, el mínimo por discapacidad y la deducción por descendientes con discapacidad. Si la pensión tributa y las rentas anuales (excluidas las exentas) superan los 8.000 euros, no se pueden aplicar estos beneficios.
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