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Form 100. Personal Income Tax Declaration 2023

10.8.13. For large family

Amount

Taxpayers who are members of a large family and live with the other members of the large family may deduct:

  1. In general, 600 euros.

  2. In the case of a large family with four descendants who qualify for the application of the minimum per descendant, the deduction will be 1,500 euros.

  3. In the case of a large family with five descendants who qualify for the application of the minimum per descendant, the deduction will be 2,500 euros.

  4. The deduction in the previous section will be increased by an additional 1,000 euros for each descendant from the sixth and subsequent ones that give the right to the application of the minimum per descendant.

  5. When one of the spouses or descendants to whom the minimum per descendant applies has a degree of disability equal to or greater than 65 %, the deductions provided for in letters a, b and c will increase by 600 euros.

    A degree of disability equal to or greater than 65% will be considered accredited in the case of taxpayers whose disability is declared judicially, even if said degree is not reached.

    Since the entry into force of Law 8/2021 to reform the Civil Code, the reference to judicial incapacitation extends to judicial resolutions in which representative guardianship of people with disabilities is established.

The concept of large family for these purposes is that established in Law 40/2003, of November 18, on the Protection of Large Families.

To determine the status of a large family, the situation existing on the date of accrual of the tax will be taken into account, and the accreditation document issued by the competent body in the matter of the Community of Castilla y León must be in possession.

This deduction will be made by the taxpayer with whom the remaining members of the large family live. When there is more than one taxpayer, with the right to practice this deduction, the amount thereof will be prorated equally in the declaration of each of them.

Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year may apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

When the entire 2020 deduction has not been exhausted in this year, the taxpayer may request, from the Junta de Castilla y León, the payment of the remaining amount to be applied.

Completion

Through a data capture window you must indicate if you have the status of a large family:

In the "Common" column when in the case of marriage the status of a large family corresponds to both spouses.

Otherwise, or when there is a marriage you have opted for individual data capture, it will be indicated in the "Owner" column, also reflecting the number of people who would have the right to apply the deduction: "1" when only the selected owner can apply it; "2" when two people can apply it, etc.