Skip to content
Back to index
V3064-15 13 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cuota diferencial

Possibility of claiming deductions for disabled children and large families under IRNR

The consultant asks about the application of deductions for large families or disabled children. The DGT states that if the conditions of Article 81 bis are met, the taxpayer is entitled to deductions for disabled children and for large families.

The question raised

Question raised: Application of the deduction for large families or for dependent persons with disabilities.

The DGT's ruling

Taxpayers performing activities as self-employed or employees may reduce the differential tax liability for each descendant with a disability (up to 1,200 euros) and for being part of a large family (up to 1,200 euros). If both parents are entitled to the deduction for the same descendant or large family, the amount shall be prorated between them in equal parts.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact