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V3064-15 13 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRNR · 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

Cuestión planteada Aplicación de la deducción por familia numerosa o por personas con discapacidad a cargo.

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