Completion

The deduction is completed by opening the "Data Capture" window.

To complete please note that when several taxpayers have the right to the deduction, the option that guarantees that the amount is the maximum legally permitted is the transfer.

The data required to calculate the deduction are as follows:

• If you have a large family title, you will indicate the family identification number.

  If you do not have the title, write in that box "No. large family number."

• The number of children that exceeds the minimum required to have the status of a large family of general or special category according to the category recognized.

• You will select the large family category (general/special). If during the exercise you have both categories, you will complete all the data for one of them, which would be "Large Family 1 of 1." Next, by clicking on "High Large Family" you will register the other category which would be "Large Family 2 of 2" and enter the required data.

• If you are married and one of the spouses is not part of the large family that gives rise to the deduction, your situation will be reflected in the drop-down menu.

• The start dates and, where applicable, the expiration date of the title.

  If you do not have the title, the start date will be considered to be the day from which you have the status of a large family in accordance with current regulations.

• The number of ascendants that form part of the large family.

• If there are more taxpayers entitled to the deduction but they are not entitled to it throughout the year because they have not carried out any self-employed or employed activity, because they have not been a pensioner or because they have not received unemployment benefits, they will check the box provided for this purpose.

  Additionally:

  • If both spouses are the heads of a large family, they will record the contributions to Social Security or mutual insurance for both or indicate the months in which they are pensioners or recipients of unemployment benefits.

  • If you indicated that one of the spouses is not part of a large family and indicated that the number of ascendants who are part of the large family is two, you will mark the months in which the other holder is entitled to the deduction for having carried out, in those months, an activity as a self-employed person or another person, for having been a pensioner or for having received unemployment benefits.

  • If you indicated that the number of ascendants who are part of the large family is greater than two you will indicate in each of the months the number of holders ( other than the declarant) who are entitled to the deduction for having carried out, in those months, an activity as self-employed or employed by another, for having been a pensioner or for having received unemployment benefits.

• If you assign the right to the deduction that may correspond to you to another taxpayer who also has the right, you will check the corresponding box.

  In the case of married couples, unless you choose to enter data individually, the program will reflect the situation that the taxpayer reflects in his or her return in the return of the other spouse.

  If the taxpayer to whom you are transferring the right is not your spouse or if he/she is, he/she has opted for individual data capture, you must indicate that you are transferring the right by checking the box and the NIF of the taxpayer to whom you are transferring the right.

• If you have been granted the right to deduction, you must indicate this situation by checking the corresponding box.

  In the case of marriage, unless you opt for individual data capture, the boxes will appear filled in.

  If the taxpayer who has transferred the right to you is not your spouse or, if he or she is, has opted for individual data capture, you must indicate the NIF of the transferor.

  Additionally:

  • The NIF of the transferor or transferors will be completed.

  • Data relating to pensioners or unemployed persons for both the declarant and the transferors.

    If the declarant has received these benefits throughout the year, he/she will check the box corresponding to the entire year. Otherwise, he/she will indicate the months in which he/she received them.

    In addition, the data corresponding to the transferors will be entered so that if any or all of the transferors are recipients of these benefits throughout the year, the box corresponding to the entire year will be checked.

    If none of the transferors receives these benefits throughout the year, they must indicate the months in which any of them is a recipient.

  • Contributions to Social Security or Mutual Insurance.

    If the holder of the declaration has contributions equal to or greater than 100 euros in each month of the year, he/she will tick the corresponding box. Otherwise, it will indicate the quotes for each month.

    In addition, the data corresponding to the transferors will be entered so that if any or all of the transferors have contributions in each month exceeding 100 euros, the corresponding box will be marked. Otherwise, it will record the contributions of the transferors in each of the months. If there is more than one transferor, for each month, the contributions received by all transferors in that month would be added.

    The program only allows three assignors to be listed. If there are more than one person, their NIF will not be recorded, but all transferors will be taken into account when completing contributions and/or data relating to pensioners or the unemployed.

  • You will indicate in the corresponding boxes the amount of the deduction that you have collected in advance and the amount that the other transferors have collected.

    If the taxpayer or any of the transferors had improperly received (totally or partially) the advance payment and before filing this declaration had regularized this situation by entering the excess amounts received through form 122, the amount to be entered, in box , as an advance payment will be the difference between the amount that was paid in advance and the amount returned through said form.

• Data corresponding to pensioners or unemployed. You will enter your details and, if the right has been transferred to you, the details of the transferors.

• Contributions to Social Security or Mutual Insurance. You will enter your details and, if the right has been transferred to you, the details of the transferor.