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V0943-22 29 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction can be applied once requirements are met, without waiting for official certificate

The inquirer asked whether the large family tax deduction could be applied from May 2021, when the disability was recognised, even though the official certificate was not obtained until March 2022. The DGT ruled that the status can be proven through other means of evidence admitted under law.

The question raised

Whether the large family deduction is applicable as of May 2021.

The DGT's ruling

To apply the deduction provided for in Article 81 bis of the LIRPF, it is necessary to prove the status of large family pursuant to Law 40/2003 by any means of evidence admissible in Law, not exclusively through the official certificate. If the requirements of Law 40/2003 and those regarding activity or benefits under the LIRPF are met, the deduction shall be applied proportionally to the number of months in which both requirements are simultaneously satisfied. The assessment of said means of evidence is the responsibility of the management and inspection bodies of the Tax Administration.

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