The large family deduction is justified with a means of proof

Madrid 17 / 08 / 2021 – 19: 05

The Economic Court Administrativo Central (Teac) extends the admission of evidence to anyone who is admissible in Law and not only through the official large family title referred to in article 5.1 d of the Personal Income Tax Law ( Personal income tax), in order to justify the application of the deduction for large families.

In resolution of 26 of June 2021, the Chamber unifies criteria, annuls the resolution of the Regional Administrative Economic Court (Tear) of Catalonia, issued on 29 July 2020, in which he considered that family status numerous for the purposes of tax benefit was credited only with the title of large family, had do and takes effect from the date of presentation of the application for recognition or renewal of the official title.

On the same question, the Tear of Murcia had spoken in a different sense, in resolution of 13 of June 2019, and the Tear of Extremadura, in resolution of 30 October 2019.

The Tear de Cataluña rejects the claim based on the criteria of the General Directorate of Taxes expressed in consultation V 249 / 2018 of February 1, 2018 and rejecting the generalization of the Constitutional Court ruling 77/2015, of 27 of April, which gave the reason to a family in a case referred to a tax benefit for being a large family, in the Transmission Tax.

The managing office can check the circumstances to admit or reject it The Tear of Murcia, on the other hand, defended the need to have Take into account this ruling of the TC, in which the criterion of the Tear of Madrid is confirmed.

The Teac concludes that the management office of the Aeat, despite the existence of an official certificate of large family in force or cannot verify if the material or factual circumstances determining the condition of large family concur to accept or deny it.


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3-Business WorkLife- BBC

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