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V2994-19 28 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Large family tax deduction applicable if activity and family status requirements are met

A taxpayer inquired whether they are entitled to the large family tax deduction after their spouse had fully claimed it in 2018. The Directorate General of Taxes (DGT) ruled that entitlement depends on meeting both the activity and large family status requirements. Furthermore, if both parents meet these requirements, the deduction must be apportioned between them.

The question raised

The consultant states that they are part of a large family. In the income tax return for the year 2018, the corresponding deduction was not applied, having been applied in its entirety by their spouse. It is consulted whether they are entitled to the large family deduction.

The DGT's ruling

To apply the large family deduction, the taxpayer must carry out self-employed or employed activity (or receive Social Security benefits or similar) and be an ascendant or an orphaned sibling with an official large family certificate. If both parents meet the requirements regarding the same large family, the amount of the deduction shall be prorated equally between both, without prejudice to the possible transfer of the right.

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