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Form 100. 2019 Personal Income Tax return

10.3.9. For large families

Taxpayers who are part of a family unit who, on the date of accrual of the tax, hold the large family certificate issued by the competent authority in the field of social services, will have the right to a deduction of:

  • 505 Euros for large families of general category.

  • 1,010 Euros for large families of a special category.


  1. The conditions necessary for the consideration of large families and their classification by categories will be determined in accordance with the provisions of Act 40/2003, of 18 November, on the Protection of Large Families.

  2. The deduction will only be applicable in cases of the taxpayer's coexistence with the rest of the family unit.

  3. Only taxpayers whose taxable income is not higher than 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 apply the deduction and they make an individual tax return, the deduction will be prorated equally in each of them'tax returns.

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


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" will be marked in the column "Common" 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.