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A mother with custody of two children, one of whom has a disability, enquires whether she can claim the large family tax deduction after her 23-year-old daughter began earning employment income. The DGT clarifies that eligibility depends on meeting requirements regarding activity or benefits, holding large family status, and the pro-rata distribution if both parents meet the criteria.
Cuestión planteada Una persona divorciada, con un grado de discapacidad del 33%, tiene la guarda y custodia de dos hijos, uno de ellos con un grado de discapacidad del 55%, y sin recibir ninguna prestación por parte del otro progenitor. La Consejería de su Comunidad Autónoma correspondiente le ha renovado en 2018, el carnet de familia numerosa. En 2019, la hija con discapacidad, que tiene 23 años, obtuvo rentas de trabajo que ascendieron a 20.000 euros, pero han seguido viviendo todos juntos, los dos hermanos y la madre. Se cuestiona si dicha persona puede aplicar la deducción por familia numerosa en su declaración de IRPF.
Para aplicar la deducción por familia numerosa, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones de la Seguridad Social o desempleo. El derecho requiere ser ascendiente que forme parte de una familia numerosa según la Ley 40/2003. Si ambos progenitores cumplen los requisitos, la deducción se prorrateará por partes iguales. Respecto a deducciones autonómicas, la competencia es de la Comunidad Autónoma correspondiente.
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