Doctrine by topic · DGT Observatory

Limit on the Deduction: 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

Refined position High confidence 10 rulings · 2017–2024

Current position

For the large family deduction, the taxpayer must hold the status of a large family according to Law 40/2003, proving it by any means of proof admissible in Law. It is necessary to carry out self-employed or employed activity, or to receive contributory or welfare benefits from the Social Security or Clases Pasivas. In the case of two or more taxpayers with the right, the amount is prorated in equal parts unless there is a regulatory assignment.

The DGT's position remains stable regarding the requirements for activity or benefits. The method for proving large family status has been nuanced, allowing means of proof other than the official certificate. Likewise, it has been specified that for the maternity deduction limit, social security contributions must be computed at their full amounts, ignoring bonuses or exemptions.

Turning points

  1. V1699-21

    Establishes that for the deduction limit, contributions must be computed at their full amounts, without taking into account the applied bonuses or exemptions.

  2. V0465-23

    Allows the requirements of Law 40/2003 to be proven by any means of proof admissible in Law, not exclusively through the official certificate.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V1658-24 8 Jul 2024

Joint tax filing requires a final divorce decree or written consent

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiardeducción por familia numerosasentencia firmemedidas provisionales LIRPF — Ley 35/2006 del IRPF art. 81 bisLIRPF — Ley 35/2006 del IRPF art. 82
Affects CompanyExpat · Non-residentIndividual
V1699-21 2 Jun 2021

The maternity deduction may be applied even if there is an exemption from RETA contributions

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadprestación extraordinaria por cese de actividadexención de cotizacionesrégimen especial de trabajadores autónomoslímite de la deducción LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual

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