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Form 100. Personal Income Tax Declaration 2023

10.12.18. By obtaining the status of a large family

Amount

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

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

Requirements and conditions

  • The deduction will be applied to those taxpayers who acquire the status of owners of a large family of general or special category whose recognition effects occur from 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 following two without it being necessary for said status to be maintained during that period.

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

  • It is considered that the status of owner of a large family is obtained when the recognition of said condition takes effect in accordance with Law 40/2003, of November 18, on the Protection of Large Families.

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

    If it is a conjugal family unit (those 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 tax regime. joint and whether or not they are required to submit a declaration.

    If it is a single-parent or non-marital family unit, all members of the family unit that theoretically corresponds 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 taxation regime and whether or not they are required to file a return.

Completion

If the sum of the general tax bases and the savings of all the 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, they are not entitled to the deduction, so 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 "Owner" box.

In the case of marriage, when both spouses have the right to the deduction, they will indicate in the "Common" box the category of family, general or special, to which they belong.
In another case or when there is a marriage you have opted for individual data capture, the completion will be done in the "Of the Owner" box, reflecting whether it is a large family of general or special category.