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Form 100. Personal Income Tax Return 2021

10.15.4. For large or single-parent family

Amount

  • 300 euros for large families or single-parent families of the general category.

  • 600 euros in the case of a large family or a single-parent family of a special category.

Requirements and conditions

  • In the case of a large family or a single-parent family of the general category, the sum of the general taxable base and the savings taxable base cannot exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation.

  • In the case of a large family or a special category single-parent family, the sum of the general taxable base and the taxable base of the taxpayer's savings cannot exceed 30,000 euros in individual taxation or 50,000 euros in joint taxation.

  • At the date of accrual, hold the title of large family, issued by the competent body in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

  • At the date of accrual, hold the title of single-parent family issued by the competent body of the Social Services of the Generalitat.

  • This deduction will be applied by the taxpayer with whom the other members of the large family live.

  • When more than one taxpayer is entitled to apply this deduction, its amount will be prorated among them in equal parts.

  • This deduction is compatible with deductions for birth or adoption, for multiple births or adoptions, and for the birth or adoption of children with disabilities.

Limit

Large or single-parent family of general category

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Large or single-parent family of special category

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 26,000 euros in individual taxation, or less than 46,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 26,000 and 30,000 euros in individual taxation, or between 46,000 and 50,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation , the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general taxable base and savings and 26,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general taxable base and savings and 46,000)

The deduction must only be apportioned when there is more than one person who, by filing a return, can apply it by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively.

Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

Likewise, taxpayers who meet the conditions for obtaining the title of large family on the date of accrual of the tax and have submitted an application to the competent body for its issuance prior to the date of accrual will be entitled to this deduction.

In such case, if the application submitted is denied, the taxpayer must pay the amount unduly deducted, together with the corresponding late payment interest, in the manner established by the state regulations governing Personal Income Tax.

Completion

The following information will be indicated through a data capture window:

  • The deduction will correspond to those who hold the title of large family (normally both parents, or one of them in the case of a single-parent family). In the case of marriage, when the deduction corresponds to both spouses, an "X" will be marked in column "Common", the large family category in which they are classified .

  • Otherwise, or when there is a marriage and you have opted for individual data capture or when one of the spouses does not file a return, the "Of the Holder" column must be marked and the number of people who are entitled to the deduction must also be indicated: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.