10.1.13. For large family

Taxpayers who are considered a member of a large family, in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families, or regulation that replaces it, will be entitled to a deduction of 200 euros , in the case of large families in the general category, and 400 euros in the case of families in the special category.

Requirements and conditions

• The sum of the general tax bases and savings cannot exceed 19,000 euros in individual taxation or 24,000 euros in the case of joint taxation.

• Taxpayers must hold, on the date of tax accrual, the title of large family that accredits said condition and category.

• When there is more than one person with the right to apply the deduction and they file individual returns, the amount will be prorated among them.

• If one of the spouses does not have the right to apply the deduction, the other may deduct in full the amount corresponding to them according to the category of large family to which they belong.

• The deduction is by declaration.

  Therefore, if both spouses are part of the family unit and file a joint return, the amount of the deduction will be 200 euros or 400 euros depending on the large family category.

Completion

In the case of marriage, when both spouses have the right to the deduction, they will indicate in the "Common" box the category of general or special family to which they belong.

In another case or when there is a marriage you have opted for individual data capture, the completion will be done in the "Of the Owner" box, reflecting whether it is a large family of general or special category and the number of people entitled to the deduction.