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V1964-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

The taxpayer may apply 100% of the large family deduction in individual or joint tax returns

A taxpayer holding a special category large family certificate asks whether they may apply the full deduction of 2,400 euros in both individual and joint tax returns. The DGT responds that, as their spouse does not meet the requirements for the deduction, the applicant is entitled to the full amount.

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2023-07-06PublishedPublished 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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