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V1607-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction increase cannot be applied if the number of children exceeding the minimum is zero

A taxpayer with a general category large family status inquired whether they were entitled to an increased tax deduction due to having a disabled ascendant. The Directorate General of Taxes (DGT) ruled that they are not, as the number of children exceeding the minimum required for the general category is zero.

The question raised

Whether they are entitled to the increase in the deduction for large families.

The DGT's ruling

The increase in the deduction for each child exceeding the minimum number required for the large family category is not applicable if the number of surplus children is zero. The recognition of a disability in an ascendant does not change the family category nor does it imply an excess of children with respect to the minimum required for the general category. Therefore, no right is generated to the increase provided for in Article 81 bis c) of the LIRPF.

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