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V1370-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction applicable if Law 40/2003 and IRPF requirements are met

The taxpayer asks whether they can still claim the large family tax deduction following their spouse's relocation to Ireland. The DGT rules that the deduction remains applicable provided the large family status is maintained and the activity or benefit requirements under the IRPF are satisfied.

The question raised

Whether the consultant can apply the large family deduction.

The DGT's ruling

To apply the deduction, it is necessary to comply with the requirements of Law 40/2003 and those of the LIRPF, such as performing self-employed or employed activity or receiving benefits. The status of large family can be proven with the official certificate or any other means of proof admissible in Law. If the relocation of the spouse does not entail the loss of said status, the taxpayer shall apply the deduction proportionally to the months in which the requirements are met. Proration with the spouse is not applicable if the latter is not a tax resident in Spain.

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