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Form 100. 2020 Personal Income Tax Return Declaration

10.5.10.By large family

The taxpayer who holds, on the date of tax accrual, the title of large family, may deduct the following amounts:

  • 450 euros, in the case of a large family of general category.

  • 600 euros, in the case of a large family of special category.

When one of the spouses or descendants to whom the personal and family minimum tax applies has a degree of physical, mental or sensory disability equal to or greater than 65%, the deduction will be the following:

  • 1,000 euros, in the case of a large family of general category.

  • 1,100 euros, in the case of a large family of special category.

Compatibility

This deduction is compatible with deductions related to the birth or adoption of a child.

Conditions for applying the deduction

  1. This deduction will be made by the taxpayer with whom the remaining members of the large family live. When they live with more than one taxpayer, the amount of the deduction will be prorated equally in each person's return.

  2. The necessary conditions for the consideration of a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, on the Protection of Large Families.

  3. The large family title must be issued by the competent body in matters of social services of the Government of the Canary Islands or by the corresponding bodies of the State or other Autonomous Communities.

Completion

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

  • Otherwise, it will be marked in the "Owner" column and must also indicate the number of people who are entitled to the deduction: "1" when only the selected owner can apply it; "2" when two people can apply it, etc.