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V2361-24 14 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family status can be proven by other means for IRPF tax relief

A taxpayer inquired whether they could apply for the large family tax deduction after losing their official certificate and if they could reclaim amounts not applied in previous years. The DGT ruled that, in the absence of the certificate, status can be proven through other means of evidence and that taxpayers may request the rectification of previous tax returns.

The question raised

Possibility of applying the large family deduction during the validity period of the current large family certificate, from April 8, 2024, to March 2, 2026.

The DGT's ruling

For the deduction under Article 81 bis of the Personal Income Tax Law (LIRPF), the status of large family may be proven by any means of evidence admissible under Law, not exclusively by the official certificate. The taxpayer must also meet the requirements regarding activity or Social Security benefits. In the absence of a certificate, the deduction may be applied from 2020 until the new certificate is obtained, provided the requirements are proven. If there are tax self-assessments for non-prescribed fiscal years that are detrimental to their interests, they may request their rectification.

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