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A query was raised regarding whether a spouse who is not required to file an Income Tax (IRPF) return can transfer their portion of the large family tax deduction to the other spouse. The Directorate General of Taxes (DGT) has ruled that this is possible through the transfer of the right.
Cuestión planteada En cuanto a las familias numerosas, en el caso de un matrimonio en que ambos cumplen con todos los requisitos legales establecidos en la letra c) del apartado 1 del artículo 81 bis de la LIRPF, ambos tendrán derecho a aplicar en su declaración de IRPF, la deducción correspondiente por importe de 1.200 euros (50% cada uno). Si uno de los dos cónyuges no está obligado a presentar declaración del IRPF, se pregunta si el otro cónyuge podría aplicar en su declaración del IRPF la totalidad de la deducción por familia numerosa. En caso afirmativo, pregunta si se debe cumplimentar algún trámite formal.
Cuando dos contribuyentes tienen derecho a la deducción por familia numerosa, pueden ceder el derecho a uno de ellos para que lo aplique íntegramente. Si el cedente no está obligado a presentar la declaración, la cesión debe formalizarse mediante la presentación del modelo 121 en el plazo establecido para la declaración del IRPF.
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