Doctrine by topic · DGT Observatory

Large Family: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 21 rulings · 2014–2025

Current position

The large family deduction allows for a reduction in the differential tax liability, increasing by 100 percent for families of a special category. In the event that both spouses meet the requirements, the amount shall be prorated in equal parts. Unlike the deduction for descendants with disabilities, the large family deduction does not require compliance with the minimum number of descendants requirement.

The DGT's position on the large family deduction remains stable in the analyzed rulings. No changes are observed in the application of the deduction, with the doctrine focusing on differentiating its requirements from those of other deductions for descendants or maternity.

Turning points

  1. V0258-19

    Clarifies that Article 81 bis.1.c) does not require the minimum number of descendants requirement, differentiating it from the deduction for descendants with disabilities.

Analysis based on 19 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V1717-20 1 Jun 2020

Mother with custody rights may file joint tax returns with her daughter

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodiafamilia numerosadeducción por familia numerosaunidad familiar LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual
V0330-20 12 Feb 2020

Reduced 4% VAT rate cannot be applied due to large family status

SG de Impuestos sobre el Consumo
tipo impositivo reducidovivienda de protección oficialfamilia numerosapromotorentrega de viviendas LIVA — Ley 37/1992 del IVA art. 91.Uno.1.7ºLIVA — Ley 37/1992 del IVA art. 91.Dos.1.6º
Affects CompanyExpat · Non-residentIndividual
V0244-19 6 Feb 2019

Selling a vehicle with a large family discount requires repayment of the tax relief

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto sobre la fabricación de vehículosreducción de la base imponibletransmisión inter vivosfamilia numerosabeneficio fiscal Ley 38/1992 (LIE)LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2642-18 1 Oct 2018

DGT lacks authority to determine large family tax rates due to regional jurisdiction

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimoniales onerosasactos jurídicos documentadostipo de gravamencompetencia normativasujeto pasivo del iva TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 31.2
Affects CompanyExpat · Non-residentIndividual
V2591-16 13 Jun 2016

Family size deduction and special category increase available in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
deducción en la cuotafamilia numerosacategoría especialcuota diferencialprorrateo LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual
V1676-16 19 Apr 2016

Care agreement prevents disability or large family deduction

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadfamilia numerosacuota diferencialconvenio especialactividad por cuenta propia o ajena LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual

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