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A taxpayer inquired whether they could file a joint tax return with their children and claim the large family deduction following a divorce process involving provisional measures. The Directorate General of Taxes (DGT) ruled that, as no final divorce decree was in place by 31 December, the family unit required for joint taxation does not exist, although the large family deduction may still be applied if all other requirements are met.
Cuestión planteada - Si puede presentar en 2023, declaración conjunta con sus hijos, y aplicar la reducción correspondiente.
La existencia de autos judiciales de carácter provisional no presupone la ruptura de la unidad familiar para la tributación conjunta según el artículo 82 de la LIRPF. Para que exista la unidad familiar de separación o divorcio, debe haber sentencia firme o manifestación de consentimiento en escritura pública. Respecto a la deducción por familia numerosa, el contribuyente puede aplicarla si cumple los requisitos de la Ley 40/2003, acreditándolo con el título oficial o cualquier otro medio de prueba admisible. Si ambos progenitores cumplen los requisitos, cada uno podrá aplicarse la deducción al 50% con los límites legales.
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