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V1506-18 ·4 June 2018 ·consulta-vinculante Medium impact
Tax

Large family tax deduction remains applicable if official status is maintained following divorce

A taxpayer enquired whether they could claim the large family tax deduction for 2015 and 2016 after divorcing and obtaining a new accreditation card. The Directorate General of Taxes (DGT) ruled that the deduction is applicable provided the requirements of Article 81 bis of the Personal Income Tax Law (LIRPF) are met.

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2018-06-04PublishedPublished 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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