The Superior Court of Justice of Madrid has confirmed that a father of large family You have the right to apply the reduced type of 4% in the Patrimonial Transmissions Tax (ITP) for the purchase of your usual housing, even if you are not married to your children’s mother.
According to the Judgment of June 2025, the man, registered as a de facto couple at the City of Valladolid and with three minor children, asked the Community of Madrid to apply the reduced type provided for in 29 of Legislative Decree 1/2010. The administration denied him arguing that this benefit only marked marriages, according to Law 40/2003 of protection of large families.
The man appealed the decision of the Community of Madrid and the Regional Administrative Economic Court (TAAR) proved him right, recognizing his right to tax at 4% (the reduced type of tax) for the housing he bought.
The Supreme already recognized this right to acts in fact registered
After the appeal of the Community of Madrid, the TSJ of Madrid confirmed the decision of the TER and recalls that the Supreme Court has already ruled in 2023 recognizing this benefit to the de facto couples registered with three or more children, provided that stable coexistence is accredited.
Registration in an official registry “formally guarantees the reality of a stable and indefinite family coexistence over time”, comparing it to that of marriage for the purpose of accessing tax advantages.
In this case, the couple accredited the registration in the registry of de facto unions, the birth of three children in a period of five years and the joint registration in the acquired house, thus complying with the legal requirements.
He also stressed that the reduced type of article 29 DL 1/2010 is granted to the family unit, not individually. “The marriage bond is not constitutive of the condition of large family,” says the sentence, recalling that this figure also covers single -parent families or formed by orphan brothers.
For all this, the TSJM maintained the taxpayer’s right to benefit from the reduced type. Despite this, the sentence was not firm and could be appealed before the Supreme Court.