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V0357-21 25 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction applicable when contributing to another State's Social Security

A taxpayer resident in Spain who works abroad and contributes to a foreign Social Security system has enquired whether they are entitled to the large family tax deduction. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the contributions are made to a public social protection system analogous to the Spanish one.

The question raised

Question posed: Whether there is a right to the large family deduction.

The DGT's ruling

The large family deduction requires that the taxpayer carries out self-employed or employed activity and is registered with the Social Security or a mutual fund, or receives unemployment benefits or pensions. These references to Social Security extend to analogous public social protection systems in other States. The right to the deduction applies proportionally to the months in which the requirements are met, counting from the date of submission of the application for the official large family certificate.

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