10.5.10.Por large family

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

• 450 Euros, in the case of large families of a general category.

• 600 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 physical, mental or sensory disability of 65% or more, the deduction will be as follows:

• 1,000 Euros, in the case of large families of a general category.

• 1,100 Euros, in the case of large families of a special category.

Compatibility

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

Conditions for applying the deduction

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

2. 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 on Protection of Large Families.

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

Completion

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 large family category in which the classification is classified will be marked in the "Common" column.

• 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.