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An individual facing social exclusion with a disabled child and large family status has enquired about applying the relevant tax minimums and deductions. The Directorate General of Taxes (DGT) has responded that eligibility depends on meeting requirements regarding cohabitation, children's income, and whether non-contributory benefits derive from the General Social Security Scheme.
Cuestión planteada Si puede aplicar el mínimo por descendientes, las deducciones por discapacidad por hijo a cargo, y por familia numerosa.
Si la consultante tiene la guarda y custodia exclusiva, tiene derecho al 100% del mínimo por descendientes y a la deducción por discapacidad por su hijo, siempre que se cumplan los requisitos de rentas y convivencia. Para las deducciones, es necesario realizar actividad por cuenta propia/ajena o percibir prestaciones del sistema de protección de desempleo o pensiones de la Seguridad Social. La deducción por familia numerosa requiere acreditar la condición de familia numerosa por cualquier medio de prueba admisible en Derecho.
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