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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.
Cuestión planteada Si una persona separada con la guarda y custodia de sus tres hijos de los cuales percibe la pensión por alimentos por parte de su padre, y cuyas únicas rentas percibidas en el año son una pensión no contributiva por invalidez pagada por el Estado, puede solicitar el abono anticipado de la deducción por descendiente discapacitado, y la deducción por familia numerosa especial.
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