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V2775-20 10 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction not applicable while official certificate is expired

A query was raised regarding whether the large family tax deduction can be applied during the period between the expiry of the official certificate and its renewal. The Directorate-General for Taxes (DGT) ruled that the right to the deduction does not exist while the official certificate is not held, although the renewal will take effect from the date of application.

The question raised

Whether one is entitled to the large family deduction during the months elapsed from the expiration of the large family certificate until its renewal.

The DGT's ruling

To apply the deduction, it is required to prove the status of a large family through the official certificate. During the months in which said certificate is not available, the status is not recognized and the deduction is not applicable. However, once renewed, the right shall be effective from the effective date of the renewed certificate, which according to the law is the date of submission of the application.

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