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V3005-18 21 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

The large family tax deduction may be increased by up to 600 euros annually for each child exceeding the minimum requirement

A taxpayer with a special category large family status and 6 children inquires about the amount of the deduction increase. The DGT responds that an increase of up to 600 euros annually may be applied for each child exceeding the number required for the special category.

The question raised

Question posed: The amount corresponding to the increase in the large family deduction.

The DGT's ruling

Taxpayers who meet the requirements for the large family deduction may increase said amount by up to 600 euros annually for each child exceeding the minimum number required for the general or special category. In the case of special category large families, the increase applies to each child exceeding the number of children necessary for said status. For the 2018 tax year, this increase is determined only for the months commencing after the entry into force of the General State Budget Law for said year.

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