10,11,2. By large family
The taxpayer who holds the large family title on the date of accrual of the tax may deduct the following amounts:
250 Euros, in the case of large families of a general category.
400 Euros, in the case of large families of a special category.
When any of the spouses or descendants to whom the personal and family tax-free threshold applies have a degree of disability of 65% or more, the previous deduction will be 500 and 800 euros, respectively. For these purposes, persons whose disability has been legally recognised are considered to have a degree of disability of 65% or more, regardless of the degree of disability they have been recognised.
This deduction will be applied by the taxpayer with whom the remaining members of the large family live. When they live with more than one, the amount of the deduction will be prorated in equal parts in each of them.
The practice of this deduction will be conditional on the appropriate and sufficient documentary justification of the actual budget and the requirements that determine its applicability.
The following information will be indicated in a data capture window:
The deduction will correspond to those who have the large family title (usually parents). In the event of marriage, when the deduction corresponds to both spouses, the "X" in the column "Common" will be marked with the large family category in which it is classified.
Otherwise, the number of people entitled to the deduction will be marked in the "Holder's" column, which must also be indicated: "1" when only the selected holder can apply it; "2" When two people can apply it, etc.