8.7.7.1. Deduction for large families

As an ascendant, or an orphaned sibling who is part of a large family, in accordance with Law 40/2003 of November 18, taxpayers will be entitled to a deduction of up to 1,200 euros. If the Law qualifies the large family as a special category, the deduction will increase by 100 percent.

Taxpayers may apply an additional increase of 600 euros (50 euros per month) for each child that exceeds the number of children required for the large family to acquire the status of a large family of general or special category.
The following will be entitled to the deduction:
- Taxpayers who carry out an activity on their own or as an employee for which they are registered in the corresponding Social Security or alternative mutual insurance scheme (group 1).
- Taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social welfare mutual funds (group 2).
The deduction will be applied proportionally to the number of months in which the requirements for applying it are met simultaneously.

For the purposes of calculating the number of months for calculating the amount of the deduction, the determination of the status of large family, of the number of children that exceeds the minimum number of children required for each family category, will be made according to their situation on the last day of each month, registration in Social Security or alternative Mutual Society will be deemed to have been fulfilled when this situation occurs on any day of the month and, in the case of benefits from the employment protection system when they are received on any day of the month.

The deduction limit will be:
- For taxpayers who carry out an activity on their own or as an employee with contributions, the limit will be the amount of said contributions, without taking into account any bonuses that may correspond to them (group 1). For the 100 percent increase in the case of special category large families, the limit on contributions will not be taken into account.
- For taxpayers who receive benefits from the unemployment protection system or are pensioners, the above limitation will not exist. (Group 2)
When two or more taxpayers are entitled to apply the deduction for the same descendant, the amount will be prorated between them in equal parts. The right to receive the deduction may be transferred.
The status of a large family shall be accredited by means of an official title, which shall include the number, category and effective date, or by any means of proof admissible by law.

The applicant's Autonomous Community of residence is responsible for recognising the status of large family, issuing and renewing the title. This title, once issued, will be valid throughout the national territory without the need for any recognition act.

The members of a large family do not have to coincide with the members of the family unit for tax purposes.
Assignment of the right to receive the deduction

When two or more taxpayers are entitled to apply the deduction and the right is transferred to one of them, the amount will not be prorated, but will be applied in full by the taxpayer in whose favor the deduction was transferred.

For the calculation of the deduction
- The deduction will be valid for the months in which any of the taxpayers who are entitled to it meet the requirements.
- For Group 1, the total contributions and fees to Social Security and Mutual Societies corresponding to all taxpayers who are entitled to the deduction will be taken into account jointly.
- For Group 2 no limit will be taken into account.
- Any amounts that have been received in advance will be considered to have been obtained by the taxpayer in whose favour the deduction has been assigned.
When the advance perception of the deduction has been opted for by submitting a collective application, the right to the deduction will be deemed to have been transferred to the first applicant.

In the remaining cases, the right to the deduction will be deemed to be transferred to the taxpayer who applies the deduction in his or her return, and this circumstance must be stated in the return of all taxpayers who have the right to the deduction.