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V1437-19 ·14 June 2019 ·consulta-vinculante Medium impact
Tax

No increase in large family tax deduction if no children exceed the minimum required number

A taxpayer with two children with disabilities and a general large family certificate asks whether they can apply the tax deduction increase for each child exceeding the minimum number. The DGT rules that, as children with disabilities are counted as two, there are no additional children entitled to such an increase.

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2019-06-14PublishedPublished 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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