Fernando Herrera, senior associate at Benow Partners, who has defended the case, explains to this media that “this is the second ruling by a TEAR, following one issued by the Valencia one, in which it is determined that the third unborn child, the nasciturus, serves to grant the status of large family. This interpretation opens the way for the initiation of new proceedings aimed at recovering amounts paid improperly during the last four years,” he warns.
According to Luis Perez, managing partner of this law firm, “the ruling could serve as a basis for promoting its application in other cases where the status of large family entails access to some type of fiscal benefit, in such a way that they can be applied during the gestation period of the third child.