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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
No entitlement to family size deduction increase without children exceeding minimum threshold
V1209-26
Ascendiente separated deduction possible with two children if legal conditions met
V1051-25
Authorization for large family benefits is independent of the right to the minimum for descendants and joint taxation
V1097-25
The reduction of the tax base for large families cannot be applied following vehicle registration
V0029-25
Requisitos para aplicar mínimos por descendientes y discapacidad en el IRPF
V0586-19
Requirements for the application of minimums for descendants and disability in the Personal Income Tax (IRPF)
V2518-18
Compatibilidad de los mínimos por descendientes y por discapacidad en el IRPF
V2128-18
Requirements for dependent family or separate ancestor deduction in IRPF
V2053-18
Aplicación de la deducción por maternidad para contribuyentes que cotizan en sistemas de seguridad social extranjeros equivalentes
V1978-18
Las deducciones por descendiente con discapacidad o familia numerosa pueden aplicarse también a perceptores de prestaciones de la Seguridad Social
V1717-18
Compatibilidad entre la deducción por familia numerosa y el régimen de anualidades por alimentos en el IRPF
V1515-18
Family size deduction applicable if parent meets LIRPF article 81 bis.1.c. requirements
V1378-18
El mínimo por descendientes requiere que el hijo no supere los 8.000 euros de rentas anuales
V0268-18
La deducción por familia numerosa puede solicitarse de forma anticipada
V0084-18
Requisitos para la deducción por ascendiente sin vínculo matrimonial con dos hijos (Art. 81.bis LIRPF)
V1938-17
Requisitos para aplicar las deducciones por familia numerosa y descendientes con discapacidad en el IRPF
V1899-17
Requisitos para la aplicación de mínimos por descendientes y discapacidad en el IRPF
V1579-17
El régimen especial de trabajadores desplazados no permite la aplicación de la deducción por familia numerosa
V0884-17
Posibilidad de solicitar el abono anticipado de las deducciones por familia numerosa y discapacidad durante la percepción de la prestación por cese de actividad
V0637-17
Family size deduction and special category increase available in IRPF
V2591-16
Posibilidad de aplicar la deducción en la cuota diferencial por formar parte de una familia numerosa
V2209-16
Care agreement prevents disability or large family deduction
V1676-16
Deduction for large families or disability applicable for self-employed activity
V0037-16
Deduction for disability or large family applicable with Social Security pensions or self-employment
V3355-15
Possibility of claiming deductions for disabled children and large families under IRNR
V3064-15
Deduction for disability does not apply if the person in charge is a sister
V1128-15
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