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V1717-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por descendiente con discapacidad

Disability or large family tax deductions may apply when receiving Social Security benefits or conducting economic activity

The inquirer asks whether they can claim tax deductions for a child with a disability and for being part of a large family during months when they received temporary disability benefits. The Directorate General for Taxes (DGT) clarifies that these deductions are also applicable to those receiving contributory or non-contributory benefits from the unemployment protection system or Social Security pensions.

The question raised

Cuestión planteada Si tiene derecho a la aplicación de la deducción por descendiente con discapacidad a cargo así como por familia numerosa, por los meses de enero y febrero de 2017 en su declaración de IRPF de dicho año.

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