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V0357-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Large family tax deduction applicable when contributing to another State's Social Security

A taxpayer resident in Spain who works abroad and contributes to a foreign Social Security system has enquired whether they are entitled to the large family tax deduction. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the contributions are made to a public social protection system analogous to the Spanish one.

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2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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