10.15.4. For large or single-parent family

In general:
- Amount
  - 330 euros in the case of a large or single-parent family in the general category.
  - 660 euros in the case of a large or single-parent family in a special category.
- Requirements and conditions
  - In the case of a large or single-parent family of a general category, the sum of the general taxable base and the taxable savings base cannot exceed 30,000 euros in individual taxation or 47,000 euros in joint taxation.
  - In the case of a large or single-parent family in a special category, the sum of the general taxable base and the taxable base of the taxpayer's savings cannot exceed 35,000 euros in individual taxation or 58,000 euros in joint taxation.
  - Hold, on the date of accrual, the title of large family, issued by the competent body of the Generalitat, the State or other autonomous communities.
  - Hold, on the date of accrual, the single-parent family title issued by the competent body of the Generalitat.
  - This deduction will be made by the taxpayer with whom the remaining family members who give rise to the right to the deduction live.
  - When more than one taxpayer is entitled to the application of 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 adoption, 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 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.
  
  When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:
  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
  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 31,000 euros in individual taxation, or less than 54,000 euros, in joint taxation.
  
  When the sum of the general taxable base and the taxable savings base is between 31,000 and 35,000 euros in individual taxation, or between 54,000 and 58,000 euros in joint taxation, the amounts and deduction limits will be the following:
  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
  The proration of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply it by meeting all the requirements required for it, including the maximum amount of the taxable base, even if they do not apply it effectively.
  
  Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.
  
  Likewise, those taxpayers who, meeting the conditions for obtaining the title of large family on the date of accrual of the tax, have previously submitted an application to the competent body for its issuance will be entitled to this deduction.
  
  In such case, if the application submitted is denied, the taxpayer must pay the amount improperly deducted, along with the corresponding late payment interest, in the manner established by the state regulations regulating the Personal Income Tax.
For taxpayers who died before October 28:
- Amount
  - 300 euros in the case of a large or single-parent family of general category.
  - 600 euros in the case of a large or single-parent family in a special category.
- Requirements and conditions
  - In the case of a large or single-parent family of a general category, the sum of the general taxable base and the taxable savings base cannot exceed 25,000 euros.
  - In the case of a large or single-parent family in a special category, the sum of the general taxable base and the taxable base of the taxpayer's savings cannot exceed 30,000 euros.
  - Hold, on the date of accrual, the title of large family, issued by the competent body of the Generalitat, the State or other autonomous communities.
  - Hold, on the date of accrual, the single-parent family title issued by the competent body of the Generalitat.
  - Likewise, those taxpayers who, meeting the conditions for obtaining the title of large or single-parent family on the date of tax accrual, have submitted, prior to that date, an application to the competent body for the issuance of the tax, will be entitled to this deduction. said title.
    
    In such case, if the application submitted is denied, the taxpayer must pay the amount improperly deducted, along with the corresponding late payment interest, in the manner established by state personal income tax regulations.
  - This deduction will be made by the taxpayer with whom the remaining family members who give rise to the right to the deduction live.
  - When more than one taxpayer is entitled to the application of 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 adoption, 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.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
  
  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.
  
  When the sum of the general taxable base and the taxable savings base is between 26,000 and 30,000 euros in individual taxation, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
  
  The proration of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply it by meeting all the requirements required for it, including the maximum amount of the taxable base, even if they do not apply it effectively.
  
  Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.
  
  Likewise, those taxpayers who, meeting the conditions for obtaining the title of large family on the date of accrual of the tax, have previously submitted an application to the competent body for its issuance will be entitled to this deduction.
  
  In such case, if the application submitted is denied, the taxpayer must pay the amount improperly deducted, along with the corresponding late payment interest, in the manner established by the state regulations regulating the Personal Income Tax.

Completion

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

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 the category 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.