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V1109-22 19 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction applicable for the full year if status is held on the last day of December

A divorced taxpayer with joint custody asks whether they can apply the large family tax deduction for the entire 2021 tax year or only until November, given that their certificate is effective for the whole year. The Directorate General of Taxes (DGT) rules that the deduction can be applied for the full year, including December.

The question raised

Whether there is a right to apply the large family deduction for the entirety of the year 2021, including the month of December (1,200 euros), or only for the months from January to November 2021, that is, excluding the month of December.

The DGT's ruling

To apply the deduction, the status of large family must be proven by means of the official certificate or any other admissible means of evidence. The determination of said status is made according to the taxpayer's situation on the last day of each month. As the certificate is held with effect throughout the entire year 2021, it is understood that the requirements are met for the twelve months, including December.

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