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V0184-22 ·4 February 2022 ·consulta-vinculante Medium impact
Tax

No increase in large family tax deduction if number of children does not exceed category minimum

A taxpayer inquired whether they are entitled to an increase in the large family tax deduction as they have two children with disabilities. The Directorate General for Taxes (DGT) ruled that, as a general category large family with two children, the number of children exceeding the minimum required for this category is zero.

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2022-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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