10.3.9. For large families

Taxpayers who are part of a family unit that, on the date of tax accrual, holds the title of large family issued by the competent authority in matters of social services, will be entitled to a deduction of:

• 505 euros for large families in the general category.

• 1,010 euros for large families in a special category.

Requirements

1. The necessary conditions for the consideration of a large family and its classification by category will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families.

2. The deduction will only be applicable in cases where the taxpayer cohabits with the rest of the family unit.

3. Only the taxpayer whose tax base does not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation will be entitled to this deduction.

When there is more than one taxpayer entitled to the application of the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them .

The above circumstances will be understood to refer to the date of accrual of the tax.

Completion

The following information will be indicated through a data capture window:

• The deduction will correspond to whoever holds the title of large family (normally the parents). In the case of marriage, when the deduction corresponds to both spouses, the category of large family in which it is classified will be marked with an "X" in the column "Common" .

• Otherwise, it will be marked in the "Owner" column and must also indicate the number of people who are entitled to the deduction: "1" when only the selected owner can apply it; "2" when two people can apply it, etc.