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V1384-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · unidad familiar

Requirements for claiming the additional provision 48 of the IRPF

The consultant asks whether the deduction under additional provision 48 of the IRPF can be claimed. The DGT explains the conditions for claiming it but cannot determine if the specific case is entitled to it due to lack of information.

The question raised

To determine whether the deduction provided for in the forty-eighth additional provision of the Personal Income Tax Law may be applied.

The DGT's ruling

The deduction is applicable when the family unit referred to in Article 82.1 LIRPF is composed of IRPF taxpayers residing in another Member State of the EU or the EEA with tax information exchange. It shall not apply if any member opts for the special regime of Article 93 of the LIRPF, the regime of Article 46 of the Recast Text of the IRNR Law, or if they do not possess a NIF. The DGT does not draw a conclusion regarding the taxpayer's right due to a lack of data in their submission.

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