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Form 100. 2019 Personal Income Tax return

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

They will have the right to a deduction of up to 1,200 euros for being an ascendant, or an orphan brother of father and mother who forms part of a large family in accordance with Act 40/2003 of 18 November on protection for large families.

If the aforementioned Act qualifies the large family of a special category, this deduction will be increased by 100%. This increase will not be taken into account for the purposes of the Social Security contribution limit.

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

Once the condition of large family has been recognised, it will take effect from the date of presentation of the application for recognition or renewal of the official title.

The applicant's autonomous community of residence is responsible for recognising the status of large family, issuing and renewing the title. This title, once issued, will be valid throughout the country without the need for any recognition.

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

Members of a large family do not have to match members of the family unit for tax purposes.

This deduction will reduce the differential tax payment. Therefore, if your tax return results in a refund, it will increase the amount of the refund and if the result of the tax return 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 in full by the taxpayer in whose favor the deduction has been assigned.

For calculating the deduction:

  • The months in which any of the taxpayers entitled to the deduction meet the expected requirements will be entitled to the deduction.

  • For Group 1, the total contributions and contributions to the Social Security and Mutual Societies corresponding to all taxpayers who have the right to deduction will be taken into account jointly.

  • No limit will be taken into account for Group 2.

  • 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 in favour of the first applicant will be understood to have been transferred.

In all other cases, the right to deduction in favour of the taxpayer who applies the deduction in their tax return will be understood to have been transferred, and this must be stated in the tax return of all taxpayers who have the right to the deduction.


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

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