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V1285-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction cannot be applied if contributions are made solely via special agreement

An unemployed individual with a special agreement with the Social Security system has enquired whether they are eligible for large family or dependent tax deductions. The Directorate General for Taxes (DGT) has ruled that they are not entitled to them, as a special agreement does not constitute performing self-employed or employed activity.

The question raised

Whether there is a right to apply the deduction for large families, and/or the deduction for being a legally separated ascendant, or an ascendant without a matrimonial bond, with two children without the right to receive alimony annuities and for whom the taxpayer is entitled to the full amount of the minimum provided for in Article 58 of the LIRPF.

The DGT's ruling

To apply the deductions provided in Article 81 bis of the LIRPF, it is necessary to carry out self-employment or employment activities or to receive contributory or welfare benefits from the unemployment protection system or pensions. The fact of contributing to the Public Social Security Regime through a special agreement does not imply that the taxpayer is performing self-employment or employment activities. Therefore, the deductions for large families or for a legally separated ascendant or an ascendant without a matrimonial bond with two children cannot be applied.

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