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V2407-25 10 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · mínimo por descendientes

Requirements for deduction on disabled child in IRPF

The consultant asks whether they can claim the deduction for their disabled daughter, as they are a pensioner. The DGT states that, assuming they receive a contributory pension from the General Regime and the conditions of cohabitation, income, and disability of the daughter are met, the deduction is allowed.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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