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Form 100. Personal Income Tax Declaration 2023

10.3.7. For large families

Amount

Taxpayers who are part of a family unit that, on the date of tax accrual, 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, large families of the general category are considered to be families that on the date of accrual of the tax are made up of one or two ascendants with two children, whether common or not. In this case, only the taxpayer whose tax base does not exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation will be entitled to this deduction.

  • 2,000 euros for large families in a special category.

Requirements and conditions

  1. The necessary conditions for the consideration of a large family and its classification by category 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 cohabits with the rest of the family unit.

  3. When there is more than one taxpayer entitled to the application of the deduction and they file an individual tax return, the deduction will be prorated in equal parts, applying the tax benefit only to the return of those who meet the conditions established to be beneficiaries of the deduction. same. 

The above circumstances will be understood to refer to the date of accrual of the tax.

Completion

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

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

  • In another case or when there is a marriage you have opted for individual data capture, you will mark in the "Of the Owner" column the category of large family to which you belong or indicate that these are families made up of one or two ascendants with two children, whether or non-common, Additionally, it will record the number of people who are entitled to the deduction: "1" when only the selected holder can apply it; "2" when two people can apply it, etc.