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V0942-22 29 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Requirements for claiming the large family tax deduction in divorce cases

A divorced father with three minor children enquired whether he could claim the large family tax deduction on his personal income tax (IRPF). The Directorate General for Taxes (DGT) ruled that he cannot, as there is no agreement with the mother regarding the family unit and the principle of cohabitation prevails, meaning the large family status belongs to the mother.

The question raised

Whether the large family deduction can be applied to their 2021 IRPF tax return.

The DGT's ruling

To apply the deduction under Article 81 bis of the LIRPF, it is necessary to certify the status of large family according to Law 40/2003. In cases of divorce, the parent requesting the status with children who do not reside with them must submit the judicial ruling on child support. If there is no agreement between the parents, the criterion of cohabitation prevails, granting the large family status to the parent who cohabits with the children.

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