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V1612-18 11 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction applicable if employment or benefit requirements are met

A taxpayer holding a large family certificate has enquired whether they can claim this deduction in their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that it is possible, provided the taxpayer is engaged in self-employed or employed activity registered with Social Security, or receives the benefits specified by law.

The question raised

Whether the large family deduction is applicable.

The DGT's ruling

To apply the large family deduction pursuant to Article 81 bis.1.c) of the Personal Income Tax Law (LIRPF), the taxpayer must be an ascendant or an orphaned sibling who is part of a large family. It is an indispensable requirement to carry out self-employed or employed activity with registration in the Social Security or mutual insurance scheme, or to receive unemployment protection benefits or pensions provided for in the regulation. The status of large family is substantiated by the official certificate issued by the competent autonomous community.

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