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V0249-18 1 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · abono anticipado

Early payment of large family tax deduction may be requested from the date of application

The inquirer asks from which point they can request the early payment of the large family tax deduction. The DGT responds that, pursuant to Law 40/2003, the effects of the certificate take effect from the date the application is submitted.

The question raised

From what moment may the advance payment of the large family deduction, regulated in Article 81 bis of the LIRPF, be requested.

The DGT's ruling

The advance payment of the large family deduction may be requested once the taxpayer meets the established requirements and conditions. Pursuant to Law 40/2003, large family benefits take effect from the date of submission of the application for recognition or renewal of the official certificate. Therefore, the right to the deduction may be exercised from the date on which said application was submitted.

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