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A taxpayer without a spouse and with two children enquired whether they could claim the large family tax deduction and how to provide evidence for it. The DGT ruled that the deduction may be applied if three conditions under the Personal Income Tax Act (LIRPF) are met, and that it must be substantiated with evidence admissible under law.
Question posed Clarification regarding the requirements for the application of the deduction for large families established in letter c) of paragraph 1 of article 81.bis of the LIRPF. Method of proving said requirements before the Tax Administration.
Para aplicar la deducción del artículo 81.bis.1.c) de la LIRPF, el ascendiente debe estar separado legalmente o sin vínculo matrimonial, no tener derecho a percibir anualidades por alimentos por los hijos y tener derecho a la totalidad del mínimo por descendientes por ambos hijos. El cumplimiento de estos requisitos se puede acreditar mediante los medios de prueba admitidos en Derecho, siendo la Administración la encargada de valorar su suficiencia.
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