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V0943-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

Large family tax deduction can be applied once requirements are met, without waiting for official certificate

The inquirer asked whether the large family tax deduction could be applied from May 2021, when the disability was recognised, even though the official certificate was not obtained until March 2022. The DGT ruled that the status can be proven through other means of evidence admitted under law.

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2022-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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