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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.
Cuestión planteada Desde qué momento puede solicitar el abono anticipado de la deducción por familia numerosa que se regula en el artículo 81 bis de la LIRPF.
El abono anticipado de la deducción por familia numerosa puede solicitarse cuando el contribuyente cumpla los requisitos y condiciones establecidos. Según la Ley 40/2003, los beneficios de familia numerosa surten efectos desde la fecha de presentación de la solicitud de reconocimiento o renovación del título oficial. Por tanto, el derecho a la deducción se puede ejercer desde la fecha en que se presentó dicha solicitud.
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