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V1607-19 ·27 June 2019 ·consulta-vinculante Medium impact
Tax

Large family tax deduction increase cannot be applied if the number of children exceeding the minimum is zero

A taxpayer with a general category large family status inquired whether they were entitled to an increased tax deduction due to having a disabled ascendant. The Directorate General of Taxes (DGT) ruled that they are not, as the number of children exceeding the minimum required for the general category is zero.

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2019-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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