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V3233-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

Only the spouse with salaried employment or Social Security benefits is entitled to the large family tax deduction

A query was raised regarding whether a spouse in salaried employment can apply the full large family tax deduction. The Directorate General of Taxes (DGT) has ruled that only the spouse who meets the requirements of being registered with Social Security or receiving the specified benefits may apply it.

In 6 key points

How it affects those involved

This ruling clarifies that the large family tax deduction cannot be split or applied by both spouses if only one meets the specific employment or benefit criteria, potentially limiting the tax relief available to certain households.

Lifecycle

2018-12-19PublishedPublished 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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