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V1876-18 26 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction remains applicable even if the number of children decreases

A taxpayer inquired whether they could still claim the large family tax deduction in their 2017 tax return following the death of one of their children. The Directorate General of Taxes (DGT) ruled that the large family status remains valid provided that at least one of the children meets the legal requirements.

The question raised

Whether the large family deduction is applicable to the 2017 Personal Income Tax return.

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 self-employed or an employee, or receive certain benefits. The large family status remains in force even if the number of children is lower than the established threshold, provided that at least one of them meets the conditions of Law 40/2003. Therefore, if the requirements of Article 81 bis of the LIRPF are met, the taxpayer is entitled to the deduction.

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