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V0184-22 4 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

No increase in large family tax deduction if number of children does not exceed category minimum

A taxpayer inquired whether they are entitled to an increase in the large family tax deduction as they have two children with disabilities. The Directorate General for Taxes (DGT) ruled that, as a general category large family with two children, the number of children exceeding the minimum required for this category is zero.

The question raised

Whether they are entitled to the increase in the large family deduction.

The DGT's ruling

To apply the increase in the large family deduction, there must be children exceeding the minimum number required for the general or special category. In families with two children where at least one has a disability, they are equated to a large family of the general category. As there are no children exceeding that minimum number of two, the increase provided for in Article 81 bis.c) of the LIRPF is not applicable.

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