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V1609-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Requirements for large family tax deductions: employment activity or benefits and large family status

Consultants are inquiring whether they are entitled to the large family tax deduction after receiving a new certificate indicating a lower number of children. The DGT rules that entitlement depends on meeting the requirements regarding employment activity or benefits, as well as the validity of the large family status.

The question raised

Whether they are entitled to the large family deduction.

The DGT's ruling

To apply the large family deduction, the taxpayer must carry out self-employed or employed activities registered with the Social Security, or receive contributory benefits, welfare benefits, or pensions. Likewise, they must hold the status of a large family in accordance with Law 40/2003. If both parents meet the requirements, the deduction is prorated in equal parts between them.

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