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Form 100. Personal Income Tax Declaration 2019

10.7.7. For large family

Taxpayers who, on the date of tax accrual, have recognized large family status may deduct the following amounts:

  • Large families of general category 200 euros.

  • Large families in special category 400 euros.

The deduction will be 300 and 900 euros, respectively, when any of the spouses and descendants to whom the personal and family minimum tax applies, have a proven degree of disability equal to or greater than 65 percent and generate the right to application of the minimum for disability.

Requirements

The sum of the general tax base and the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

Completion

Keep in mind that when two or more taxpayers have the right to apply the deduction for the same descendants, and one of them does not meet the requirement established in the previous point, the amount of the deduction for the other taxpayers will be reduced to the proportion that results from the application of the rules for the proration of the minimum by descendants provided for in state legislation.

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 column "Common" will be marked with the category of large family in which it is classified .

  • Otherwise, it will be marked in the "Owner" column and the number of people who would be entitled to apply the deduction must also be indicated without taking into account the amount of their income: "1" when only the selected owner can apply it; "2" when two people could apply it, etc.