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V1378-18 ·24 May 2018 ·consulta-vinculante Medium impact
Tax

Family size deduction applicable if parent meets LIRPF article 81 bis.1.c. requirements

The taxpayer asks whether the family size deduction applies after obtaining the title including a daughter from a previous marriage. The DGT confirms the right exists if the conditions of Law 40/2003 and article 81 bis of the LIRPF are met.

In 6 key points

How it affects those involved

The deduction is available to parents who meet the legal conditions and include a child from a prior marriage in their family size calculation.

Lifecycle

2018-05-24PublishedPublished 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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