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V1890-20 11 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · abono anticipado

Early payment of tax deductions for descendants with disabilities and large families may be requested under certain conditions

An individual with custody of three children and a non-contributory disability pension enquires whether they can request early payment of tax deductions for a descendant with a disability and for being part of a large family. The Directorate General of Taxes (DGT) confirms this is possible, provided the pension belongs to the General Social Security Regime and meets all legal requirements.

The question raised

Whether a separated person with custody of their three children, from whom they receive child support payments, and whose only income received during the year is a non-contributory disability pension paid by the State, may request the advance payment of the deduction for a disabled descendant and the deduction for a large family.

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