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V2209-16 23 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRNR · cuota diferencial

Possibility of applying the deduction to the differential tax liability due to large family status

A query is made regarding the application of the deduction for large families or for dependent persons with disabilities. The DGT indicates that, if the requirements of Article 81 bis are met, a taxpayer who is an ascendant or an orphaned sibling (both parents deceased) and is part of a large family is entitled to the deduction.

The question raised

Question posed: Application of the deduction for large families or for dependent persons with disabilities.

The DGT's ruling

Taxpayers who carry out self-employed or employed activities, or who receive Social Security benefits or pensions, may reduce the differential tax liability. In the case of large families, the deduction is up to 1,200 euros annually, increasing by 100 percent for those of special category. If two or more taxpayers are entitled to the deduction for the same concept, the amount shall be prorated in equal parts.

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