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Form 100. Personal Income Tax Return 2023

10.12.18. For obtaining large family status

Amount

  • Taxpayers who obtain the status of holders of a large family of general category will be able to deduct 50% of the full regional tax rate, with a limit of 6,186 euros for individual taxation and 12,372 euros for joint taxation.

  • Taxpayers who obtain the status of holders of a large family of special category will be able to deduct 100% of the full amount, with a limit of 12,372 euros for individual taxation and 24,744 euros for joint taxation.

Requirements and conditions

  • The deduction will apply to those taxpayers who acquire the status of heads of a large family of general or special category, the effects of which are recognized as of the tax periods accrued after January 1, 2023.

  • The deduction may be applied in the tax period in which the recognition of large family status takes effect and in the two following periods, without it being necessary to maintain said status during that period.

  • If the taxpayer obtains recognition as a special category large family having applied the deduction of 50% of the quota in previous years, he/she may apply the deduction of 100% of the quota in the tax period in which the recognition of special large family takes effect and in the following two years.

  • The status of head of a large family is considered to have been obtained when the recognition of said status takes effect in accordance with Law 40/2003, of November 18, on the Protection of Large Families.

  • Only taxpayers whose taxable base (sum of the general taxable base and savings) together with that of the other members of the family unit does not exceed the amount resulting from multiplying 30,930 euros by the number of members of the family unit will be entitled to apply the deduction.

    If it is a conjugal family unit (as regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return.

Completion

If the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part exceeds the result of multiplying 30,9300 euros by the number of them, he or she is not entitled to the deduction and therefore should not reflect data in this window. If this is not the case, the completion will be done in the "Common" box or in the "Of the Owner" box.

In the case of marriage when both spouses are entitled to the deduction, they will indicate in the "Common" box the family category, general or special, to which they belong.
In other cases or when there is a marriage and you have opted for individual data capture, the completion will be done in the "Of the Holder" box, indicating whether it is a large family of general or special category.