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A taxpayer inquired whether they could claim the large family tax deduction while receiving only a non-contributory disability pension. The Directorate General for Taxes (DGT) confirmed that this is possible, provided the requirements of the Personal Income Tax Act (LIRPF) are met and the pension is classified as a benefit from the social protection system.
Cuestión planteada Si un contribuyente que ostenta el título de familia numerosa, percibiendo únicamente una pensión no contributiva de invalidez (grado de discapacidad del 65%), puede aplicarse la deducción por familia numerosa del artículo 81 bis de la LIRPF.
Para aplicar la deducción por familia numerosa del artículo 81 bis de la LIRPF, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones contributivas y asistenciales del sistema de protección del desempleo, pensiones de la Seguridad Social, Clases Pasivas o mutualidades. Al ser la pensión no contributiva de invalidez una prestación regulada en la Ley General de la Seguridad Social, se cumple el requisito de percepción de prestaciones. Asimismo, el contribuyente debe ostentar el título de familia numerosa conforme a la Ley 40/2003 y cumplir los demás requisitos del artículo 81 bis.1.c).
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