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V2591-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Family size deduction and special category increase available in IRPF

A taxpayer asks whether the family size deduction applies in 2015 after upgrading to a special category due to the birth of a daughter. The DGT confirms the right to the deduction, which increases by 100% as a special category family size deduction.

In 6 key points

Lifecycle

2016-06-13PublishedPublished 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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