Skip to main content
Form 100. Personal Income Tax Return 2022

10.3.9. For large families

Amount

Taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, will be entitled to a deduction of:

  • 1,000 euros for large families in the general category.

  • 2,000 euros for special category large families.

Requirements and conditions

  1. The conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families.

  2. The deduction will only be applicable in cases where the taxpayer lives with the rest of the family unit.

  3. When there is more than one taxpayer entitled to apply the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them.

The above circumstances shall be understood to refer to the date on which the tax accrues.

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 the parents). In the case of marriage, when the deduction corresponds to both spouses, the large family category in which they are classified will be marked in column "Common" .

  • In another case or when there is a marriage and you have opted for individual data capture, this will be marked in the "Of the Holder" column and must also indicate the number of people who have the right to the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.