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V1109-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Large family tax deduction applicable for the full year if status is held on the last day of December

A divorced taxpayer with joint custody asks whether they can apply the large family tax deduction for the entire 2021 tax year or only until November, given that their certificate is effective for the whole year. The Directorate General of Taxes (DGT) rules that the deduction can be applied for the full year, including December.

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2022-05-19PublishedPublished 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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