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The taxpayer asks whether they can apply the personal allowances and the deduction for a child with a disability who receives an absolute incapacity pension. The DGT rules that, if this pension is their only income (or does not exceed legal limits), both parents may apply 50% of these benefits.
Question raised: Whether the application of the minimum and the deduction for descendants with disabilities is possible in the Personal Income Tax (IRPF) return.
Si el hijo con discapacidad percibe una pensión de incapacidad permanente absoluta, esta renta está exenta en el IRPF. Para aplicar los mínimos por descendiente y discapacidad, el hijo no debe tener otras rentas anuales (excluidas las exentas) superiores a 8.000 euros ni presentar declaración con rentas superiores a 1.800 euros. En tal caso, los progenitores pueden aplicar el 50% de los mínimos y de la deducción por descendiente con discapacidad del artículo 81 bis.
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