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V0781-24 17 April 2024 · 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 social security abroad

A worker residing in Spain who contributes to the UK social security system has enquired whether they can claim the large family tax deduction. The Directorate General for Taxes (DGT) has ruled that they can, as contribution requirements extend to analogous public social protection systems in other States.

The question raised

Whether the applicant may apply the large family deduction.

The DGT's ruling

The large family deduction applies to taxpayers who carry out self-employed or employed activities and are registered in the corresponding Social Security scheme. These references to Social Security extend to analogous public social protection systems in other States. To access the deduction, the requirements of Law 40/2003 must be met and the status of large family must be proven by any means of evidence admissible in Law. If one parent does not meet the activity or benefit requirements, the other may apply 100% of the deduction.

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