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V3025-23 21 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Early payment of large family tax deduction unavailable if contributing solely via special agreement

A worker on leave, contributing to Social Security through a special agreement, inquired whether they could request early payment of the large family tax deduction. The Directorate-General for Taxes (DGT) ruled that they are not entitled to the deduction, as a special agreement does not constitute performing self-employed or employed activity.

The question raised

Whether the advance payment of the large family deduction may be requested.

The DGT's ruling

To apply the large family deduction under Article 81 bis of the Personal Income Tax Law (LIRPF), it is necessary to carry out self-employed or employed activity with registration in the Social Security or a mutual fund, or to receive contributory or welfare unemployment benefits and pensions. Contributing to the Public Social Security Regime through a special agreement does not imply being in a situation of performing self-employed or employed activity. Therefore, the deduction cannot be applied nor can its advance payment be requested.

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