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 sibling 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 classifies 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 limit on Social Security contributions.

Note: The status of 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 large family has been recognised, it will take effect from the date of submission 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 national territory without the need for any recognition act.

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

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, the refund amount will increase and if the result of the declaration is positive, the amount to be paid will decrease.

Assignment of the right to receive the deduction

When two or more taxpayers are entitled 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 was transferred.

For the calculation of the deduction :

The deduction will be valid for the months in which any of the taxpayers who are entitled to it meet the requirements.
For Group 1, the total contributions and fees to Social Security and Mutual Societies corresponding to all taxpayers who are entitled to the deduction will be taken into account jointly.
For Group 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 advance perception of the deduction has been opted for by submitting a collective application, the right to the deduction will be deemed to have been transferred to the first applicant.

In the remaining cases, the right to the deduction will be deemed to be transferred to the taxpayer who applies the deduction in his or her return, and this circumstance must be stated in the return of all taxpayers who have the right to the deduction.

Compatibility

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