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V2790-18 24 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Increased tax deduction for large families may apply for each child exceeding the minimum requirement

The inquirer asks whether they are entitled to the new increase in the large family tax deduction, given they have three children (one with a disability). The Directorate-General for Taxes (DGT) confirms they are entitled to the increase for the child who exceeds the minimum number required for the general category.

The question raised

Whether there is a right to the new increase in the large family deduction provided for in letter c) of Article 81 bis of the LIRPF.

The DGT's ruling

Pursuant to Article 81 bis of the LIRPF, the large family deduction shall be increased by up to 600 euros annually for each child exceeding the minimum number required for the general or special category. In the case of families with two children where one has a disability, they are equated to a large family, whereby the third child constitutes an excess that allows for the application of said increase.

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