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V1463-24 17 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

A spouse not required to file a tax return may transfer the full large family tax deduction to the other spouse

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.

The question raised

Regarding large families, in the case of a marriage where both spouses meet all the legal requirements established in letter c) of paragraph 1 of Article 81 bis of the LIRPF, both shall be entitled to apply in their IRPF return the corresponding deduction in the amount of 1,200 euros (50% each). If one of the two spouses is not required to file an IRPF return, it is asked whether the other spouse could apply the entirety of the large family deduction in their IRPF return. If so, it is asked whether any formal procedure must be completed.

The DGT's ruling

When two taxpayers are entitled to the large family deduction, they may transfer the right to one of them so that they may apply it in its entirety. If the transferor is not required to file a tax return, the transfer must be formalized by submitting Form 121 within the period established for the Personal Income Tax (IRPF) return.

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