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Form 100. Personal Income Tax Declaration 2019

8,9,5,7. Deduction for large families

They will be entitled to a deduction of up to 1,200 euros for being an ascendant, or an orphaned brother and sister who is part of a large family in accordance with Law 40/2003 of November 18 on the protection of large families.

If the aforementioned Law qualifies large families as a special category, this deduction will increase by 100 percent. This increase will not be taken into account for the purposes of the Social Security contribution limit.

Note: The status of a large family is accredited by the official title . The taxpayer must have information on the official title number, category and effective date.

Once the status of a large family is recognized, it will take effect from the date of submission of the application for recognition or renewal of the official title.

The autonomous community of residence of the applicant is responsible for recognizing the status of a large family, issuing and renewing the title. This title, once issued, will be valid throughout the national territory without the need for any act of recognition.

The title will be valid during the period to which the concession or renewal refers, or until the moment in which it is necessary to modify the category in which the family unit is classified, or the conditions required to be considered a large family no longer exist.

The members of a large family do not have to coincide with the members of the family unit for tax purposes.

This deduction will reduce the differential tax rate. Therefore, if your declaration results in a refund, it will increase the amount of the refund and if the result of the declaration is positive, it will reduce the amount to be paid.

Transfer of the right to receive the deduction

When two or more taxpayers have the right to apply the deduction and the right is transferred to one of them, the amount will not be prorated, but will be applied entirely by the taxpayer in whose favor the deduction was transferred.

For the calculation of the deduction :

  • You will be entitled to the deduction in the months in which any of the eligible taxpayers meets the established requirements.

  • For Group 1, the total contributions and fees to Social Security and Mutual Insurance corresponding to all taxpayers who were entitled to the deduction will be taken into account jointly.

  • For Collective 2 no limit will be taken into account.

  • Any amounts that have been received in advance will be considered to have been obtained by the taxpayer in whose favour the deduction has been assigned.

When the early receipt of the deduction has been chosen by submitting a collective application, the right to the deduction will be deemed to have been transferred in favor of the first applicant.

In the remaining cases, the right to the deduction will be understood to have been transferred in favor of the taxpayer who applies the deduction in their declaration, and this circumstance must be stated in the declaration of all taxpayers who have the right to the deduction.


This deduction is compatible with the maternity deduction and the deduction for children with disabilities.

  1. Increase for number of children that exceeds the minimum required
  2. 8,9,5,7,2. Completion