10.8.13. For large family

For large families, a deduction of 500 euros is established. The concept of large family for these purposes is that established in Law 40/2003, of November 18, on the Protection of Large Families.

However, the deduction will be 1000 euros when one of the spouses or descendants who are counted to quantify the "minimum for descendants" has a degree of disability equal to or greater than 65% .

Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of taxpayers whose disability is declared judicially, even if said degree is not reached.

The deduction will increase by 820 euros for each descendant, from the fourth inclusive, to whom the "minimum for descendants" applies.

Requirements

That the total tax base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.

This deduction will be made by the taxpayer with whom the remaining members of the large family live. When there is more than one taxpayer, with the right to practice this deduction, the amount thereof will be prorated equally in the declaration of each of them.

To determine the status of a large family, the situation existing on the date of accrual of the tax will be taken into account, and the accreditation document issued by the competent body in the matter of the Community of Castilla y León must be in possession.

Balances pending application

In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until exhausted, in If applicable, the total amount of the deduction.

When the entire deduction has not been exhausted in said periods, you may request payment of the amount that remains to be applied.

Completion

Through a data capture window you must indicate if you have the status of a large family:

In the "Common" column when in the case of marriage the status of a large family corresponds to both spouses.

Otherwise, or when there is a marriage you have opted for individual data capture, it will be indicated in the "Owner" column, also reflecting the number of people who would have the right to apply the deduction without taking into account the amount of their income. : "1" when only the selected owner can apply it; "2" when two people can apply it, etc.