10.5.10.For large families

The taxpayer who holds, on the date of accrual of the tax, the title of large family, may deduct the following amounts:

• 450 euros, in the case of a large family of general category.

• 600 euros, in the case of a special category large family.

When one of the spouses or descendants to whom the personal and family minimum of the tax applies has a degree of physical, mental or sensory disability equal to or greater than 65%, the deduction will be as follows:

• 1,000 euros, in the case of a large family of general category.

• 1,100 euros, in the case of a special category large family.

Compatibility

This deduction is compatible with deductions relating to the birth or adoption of a child.

Conditions for the application of the deduction

1. This deduction will be applied by the taxpayer with whom the other members of the large family live. When they live with more than one taxpayer, the amount of the deduction will be prorated equally in each taxpayer's declaration.

2. The conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003 on the Protection of Large Families.

3. The large family title must be issued by the competent body in matters of social services of the Government of the Canary Islands or by the corresponding bodies of the State or other Autonomous Communities.

Completion

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

• The deduction will correspond to those who hold the title of large family (normally the parents). In the case of marriage, when the deduction corresponds to both spouses, the large family category in which they are classified will be marked in column "Common" .

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