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New guides on the latest Spanish tax and immigration developments.
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The taxpayer asks how to apply the large family tax deduction in 2020 after their status changed from special to general category. The DGT rules that the deduction must be applied proportionally to the number of months in which the requirements are met, based on the status held on the last day of each month.
This ruling clarifies the application of tax benefits for large families when their legal status changes mid-year, ensuring proportionality based on monthly eligibility.
The tax team reviews your specific situation.
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