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A query was raised regarding whether both parents in joint custody divorce arrangements can apply the large family tax deduction at 50%. The Directorate General of Taxes (DGT) ruled that if both meet the requirements of Law 40/2003, they may apply it, provided the amount is prorated in equal shares.
Cuestión planteada Si en los casos de divorcio, con guarda y custodia compartida de hija menor de edad (sin que se haya aportado sentencia judicial de divorcio), y estableciéndose en el convenio regulador de divorcio que se trata de una familia numerosa de categoría especial, se cuestiona si ambos progenitores pueden aplicarse la deducción por familia numerosa en su respectiva declaración de IRPF al 50 por ciento, independientemente de que la tributación sea conjunta o no con la hija menor.
El progenitor que cumpla los requisitos de la Ley 40/2003 tiene derecho a la deducción, independientemente de si presenta declaración individual o conjunta. Si ambos progenitores cumplen los requisitos respecto de la misma familia numerosa, ambos tienen derecho a la deducción, pero su importe debe prorratearse entre ellos por partes iguales. Los requisitos de la Ley 40/2003 pueden acreditarse por cualquier medio de prueba admisible en Derecho, no solo mediante el título oficial.
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