Skip to content
V1463-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

A spouse not required to file a tax return may transfer the full large family tax deduction to the other spouse

A query was raised regarding whether a spouse who is not required to file an Income Tax (IRPF) return can transfer their portion of the large family tax deduction to the other spouse. The Directorate General of Taxes (DGT) has ruled that this is possible through the transfer of the right.

In 6 key points

Lifecycle

2024-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact