10.7.7. For large family

Taxpayers who, on the date of tax accrual, have recognized large family status may deduct the following amounts:

• Large families of general category 200 euros.

• Large families of special category 400 euros.

The deduction will be 300 and 900 euros, respectively when any of the spouses or descendants to whom the personal and family minimum tax applies, have a proven degree of disability equal to or greater 65% and generate the right to apply the minimum for disability.

Requirements and conditions

• The sum of the general tax base and the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

• When two or more taxpayers have the right to apply the deduction and one of them does not meet the requirement established in the previous point, the amount of the deduction for the other taxpayers will be reduced in the proportion resulting from the application of the rules for the proration of the minimum by descendants provided for in state legislation.

• The deduction will correspond to whoever holds the title of large family (normally the parents).

Incompatibility

This deduction is incompatible with the deduction "For rental of habitual residence by large families."

Completion

In the case of marriage, when the deduction corresponds to both spouses, you will mark in the column "Common" the category of large family to which you belong.

Otherwise, or when there is a marriage, you have opted for individual data capture, you will mark in the "Owner's" column the category of large family, also indicating the number of people who have the right to apply the deduction without taking into account the amount of your income: "1" when only the selected owner can apply it; "2" when two people could apply it, etc.