Doctrine by topic · DGT Observatory

Prorating of Deductions: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2017–2024

Current position

The right to the large family deduction requires compliance with the requirements of Law 40/2003 and performing work activity or receiving Social Security benefits. If both parents meet the requirements, the amount is prorated in equal parts between both. The transfer of the right to one of the parents is possible through form 121, provided that the transferor is entitled to the deduction.

The DGT's position remains constant regarding the mandatory prorating in equal parts when both parents meet the requirements. The doctrine has specified the mechanics of the transfer of the right, clarifying that it is only possible if the transferor possesses the right and establishing the formalization through form 121.

Turning points

  1. V1116-22

    Clarifies that the transfer is only possible if the parent possesses the right, allowing the parent who meets the requirements to apply the deduction in its entirety if the other cannot apply it.

  2. V1463-24

    Establishes that the transfer of the right must be formalized by submitting form 121 within the deadline for the Personal Income Tax (IRPF) return.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V1128-23 4 May 2023

Large family tax deduction applicable if activity or benefit requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosaactividad por cuenta propiaactividad por cuenta ajenaprestaciones de la seguridad socialcondición de familia numerosa LIRPF — Ley 35/2006 del IRPF art. 81 bisLey 40/2003
Affects CompanyExpat · Non-residentIndividual
V2143-21 26 Jul 2021

Both parents may apply the large family tax deduction by prorating the amount

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosaguarda y custodia compartidatributación conjuntaprorrateo de deduccionesunidad familiar LIRPF — Ley 35/2006 del IRPF art. 81 bisLIRPF — Ley 35/2006 del IRPF art. 82
Affects CompanyExpat · Non-residentIndividual
V2053-18 11 Jul 2018

Requirements for dependent family or separate ancestor deduction in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosaascendiente separadoanualidades por alimentoscuota diferencialmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81 bis.1.c)
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact