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V1818-19 15 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · abono anticipado

Early payment of tax deductions for disabled descendants and large families is possible while receiving sickness benefits

A query was raised regarding whether an individual receiving sickness benefits from the INSS is entitled to the early payment of tax deductions for having a disabled descendant and for being part of a large family. The Directorate-General for Taxes (DGT) confirmed that this is possible, provided all regulatory requirements are met.

The question raised

Whether a person receiving temporary disability benefits from the National Institute of Social Security (INSS) is entitled to the advance payment of the deduction for a dependent descendant with a disability and the deduction for a large family.

The DGT's ruling

Recipients of contributory and non-contributory benefits from the unemployment protection system and pensions from the Social Security, Passive Classes, or Mutual Funds may apply the deductions set forth in Article 81 bis of the Personal Income Tax Law (LIRPF). Therefore, any person receiving temporary disability benefits from the National Institute of Social Security (INSS) is entitled to request the advance payment of deductions for a descendant with a disability and for a large family during the months in which said benefit is received and all other requirements are met.

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