10.8.13. For large family

For large families, a deduction of 500 euros is established. The concept of large family for these purposes is that established in Law 40/2003, of November 18, on the Protection of Large Families, (BOE 19/11/2003).

However, the deduction will be 1000 euros when one of the spouses or descendants who are included in the calculation of the "minimum for descendants" has a degree of disability equal to or greater than 65%. Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of taxpayers whose disability is declared judicially, even if said degree is not reached.

The deduction will be increased by 820 euros for each descendant, from the fourth inclusive, to whom the "minimum for descendants" applies.

Requirements

That the total taxable base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.

This deduction will be applied by the taxpayer with whom the other members of the large family live. When there is more than one taxpayer entitled to apply this deduction, the amount of the deduction will be prorated equally in the declaration of each of them.

To determine the status of a large family, the situation existing on the date of accrual of the tax will be taken into account, and the person must be in possession of the supporting document issued by the competent body in the matter of the Community of Castilla y León.

Outstanding balances to be applied

In the event that the taxpayer does not have sufficient regional tax to apply the full amount of the deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

When the deduction has not been fully exhausted in these periods, the payment of the amount remaining to be applied may be requested.

Completion

Through a data capture window you must indicate whether you have the status of a large family:

You must indicate it in the "Common" column when, in the case of marriage, the status of large family corresponds to both spouses. Otherwise, it will be indicated in the "Of the Holder" column, also indicating the number of people who would be entitled to apply the deduction without taking into account the amount of their income: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.