Skip to content
Back to index
V1621-21 28 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction may be applied proportionally based on monthly category

The taxpayer asks how to apply the large family tax deduction in 2020 after their status changed from special to general category. The DGT rules that the deduction must be applied proportionally to the number of months in which the requirements are met, based on the status held on the last day of each month.

The question raised

Application of the large family deduction in 2020.

The DGT's ruling

The deduction is applied proportionally to the number of months in which the requirements are simultaneously met. The large family status is determined according to the situation existing on the last day of each month. In this case, the special category deduction will be applied from January to June and the general category deduction from July to December, provided that the requirements regarding activity or benefits are met.

Book your free first meeting