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Form 100. Personal Income Tax Return 2023

10.15.4. For large or single-parent family

Amount

  • 330 euros for large families or single-parent families of the general category.

  • 660 euros in the case of a large family or a single-parent family of a special category.

Requirements and conditions

  • In the case of a large family or a single-parent family of the general category, the sum of the general taxable base and the savings taxable base cannot exceed 30,000 euros in individual taxation or 47,000 euros in joint taxation.

  • In the case of a large family or a special category single-parent family, the sum of the general taxable base and the taxable base of the taxpayer's savings cannot exceed 35,000 euros in individual taxation or 58,000 euros in joint taxation.

  • At the date of accrual, hold the title of large family, issued by the competent body of the Generalitat, the State or other autonomous communities.

  • At the date of accrual, hold the title of single-parent family issued by the competent body of the Generalitat.

  • This deduction will be made by the taxpayer with whom the other family members who give rise to the right to the deduction live.

  • When more than one taxpayer is entitled to apply this deduction, its amount will be prorated among them in equal parts.

This deduction is compatible with deductions for birth or adoption, for multiple births or adoptions, and for the birth or adoption of children with disabilities.

Limit

Large or single-parent family of general category

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)

Large or single-parent family of special category

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 31,000 euros in individual taxation, or less than 54,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 31,000 and 35,000 euros in individual taxation, or between 54,000 and 58,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general taxable base and savings and 31,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general taxable base and savings and 54,000)

The deduction must only be apportioned when there is more than one person who, by filing a return, can apply it by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively.

Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

Likewise, taxpayers who meet the conditions for obtaining the title of large family on the date of accrual of the tax and have submitted an application to the competent body for its issuance prior to the date of accrual will be entitled to this deduction.

In such case, if the application submitted is denied, the taxpayer must pay the amount unduly deducted, together with the corresponding late payment interest, in the manner established by the state regulations governing Personal Income Tax.

Completion

The following information will be indicated through a data capture window:

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

  • Otherwise, or when there is a marriage and you have opted for individual data capture or when one of the spouses does not file a return you will mark the category in the "Of the Holder" column and must also indicate the number of people who are entitled to the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.