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V0878-19 ·24 April 2019 ·consulta-vinculante Medium impact
Tax

Large family tax deduction increase cannot be applied if the minimum number of children is not exceeded

A self-employed individual with a special large family certificate and three children (one with a disability) inquired whether they are entitled to an increase in the tax deduction for each child exceeding the required minimum. The Directorate General of Taxes (DGT) ruled that, since a child with a disability is counted as two, the individual does not exceed the number of children required for the special category.

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2019-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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