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Form 100. Personal Income Tax Return 2023

10.3.7. For large families

Amount

Taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, will be entitled to a deduction of:

  • 1,000 euros for large families in the general category.

    For the purposes of this deduction, families that, on the date of accrual of the tax, consist of one or two ascendants with two children, whether or not they have common children, are considered to be large families in the general category. In this case, only the taxpayer whose taxable base does not exceed 35,000 euros for individual taxation or 45,000 euros for joint taxation will be entitled to this deduction.

  • 2,000 euros for special category large families.

Requirements and conditions

  1. The conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families.

  2. The deduction will only be applicable in cases where the taxpayer lives with the rest of the family unit.

  3. When there is more than one taxpayer entitled to apply the deduction and they file an individual tax return, the deduction will be prorated equally, with the tax benefit being applied only to the return of those who meet the conditions established to be beneficiaries of the same. 

The above circumstances shall be understood to refer to the date on which the tax accrues.

Completion

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

  •  In the case of married couples, when the deduction applies to both spouses, they will mark in the "Common" column the category of large family of which they are part or indicate that they are families made up of one or two ascendants with two children, whether or not they are common. 

  • In another case or when there is a marriage and you have opted for individual data entry, you will mark in the "Of the Holder" column the large family category to which you belong or indicate that these are families made up of one or two ascendants with two children, whether or not they are common. Additionally, you will 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.