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A married taxpayer supporting two minors inquired whether she could apply the tax relief under Article 81 bis.1.c) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that she is ineligible because she does not hold a large family certificate and does not meet the requirement of being legally separated or without a matrimonial bond.
Cuestión planteada Si tiene derecho a aplicar la deducción prevista en el artículo 81 bis.1.c) de la LIRPF
Para aplicar la deducción del artículo 81 bis.1.c) de la LIRPF, es necesario ser ascendiente o hermano huérfano con título de familia numerosa, o bien ser ascendiente separado legalmente o sin vínculo matrimonial con dos hijos. En este caso, la consultante no posee el título de familia numerosa y, al estar casada, no cumple el requisito de separación legal o ausencia de vínculo matrimonial.
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