Doctrine by topic · DGT Observatory

Large Family Status: 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 17 rulings · 2016–2024

Current position

For the deduction under article 81 bis of the LIRPF (Personal Income Tax Law), it is possible to prove large family status through any means of proof admissible in Law, not exclusively the official certificate. The taxpayer must also meet the requirements regarding activity or Social Security benefits. In the absence of a certificate, the deduction may be applied if the requirements of Law 40/2003 are proven.

The DGT's position remains constant regarding the requirements of activity and the validity of the certificate as long as at least one child meets the conditions. The evolution shows a relaxation in the method of proving the status, moving from the requirement of an official certificate to the acceptance of any means of proof admissible in Law.

Turning points

  1. V1370-22

    It is established that large family status can be proven with the official certificate or any other means of proof admissible in Law.

  2. V2361-24

    It confirms that the official certificate is not necessary and allows the deduction to be applied in its absence if the requirements of Law 40/2003 are proven.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V2361-24 14 Nov 2024

Large family status can be proven by other means for IRPF tax relief

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosatítulo de familia numerosarectificación de autoliquidaciónmedios de pruebarequisitos de la deducción LIRPF — Ley 35/2006 del IRPF art. 81 bisLey 40/2003
Affects CompanyExpat · Non-residentIndividual
V1612-18 11 Jun 2018

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

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosacuota diferencialactividad por cuenta ajenaactividad por cuenta propiatítulo de familia numerosa LIRPF — Ley 35/2006 del IRPF art. 81 bis.1.cLIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual

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