8.7.7.1. Deduction for large families

For being an ascendant, or an orphaned sibling of a father and mother who is part of a large family, in accordance with Law 40/2003 of November 18, taxpayers will be entitled to a deduction of up to 1,200 euros. If said Law qualifies large families as a special category, the deduction will increase by 100 percent.

Taxpayers may apply an additional increase of 600 euros (50 euros per month) for each of the children that exceeds the number of children required for the large family to have acquired the status of a large family of general or special category.
They will be entitled to the deduction:
- Taxpayers who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or alternative Mutual Insurance regime (group 1).
- Taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social security mutual societies (group 2).
The deduction will be applied proportionally to the number of months in which the requirements to apply it are simultaneously met.

For the purposes of calculating the number of months for calculating the amount of the deduction, the determination of the status of a large family, the number of children that exceeds the minimum number of children required for each category of family will be carried out in accordance with their situation in on the last day of each month, registration in Social Security or alternative Mutual Insurance will be deemed fulfilled when this situation occurs on any day of the month and, in the case of benefits from the employment protection system when they are received on any day of the month. month.

The deduction limit will be:
- For taxpayers who carry out an activity as a self-employed person or as an employee with contributions, the limit will be the amount of said contributions, without taking into consideration any bonuses that may apply to them (group 1). For the 100 percent increase in the case of large families in a special category, the contribution limit will not be taken into account.
- For taxpayers who receive benefits from the unemployment protection system or are a pensioner, the above limitation will not exist. (group 2)
When two or more taxpayers have the right to apply the deduction for the same descendant, the amount will be prorated between them in equal parts. The right to receive the deduction may be transferred.
The status of a large family will be accredited by the official title, which will include the number, category and effective date or by any means of proof admitted by law.

The autonomous community of residence of the applicant is responsible for recognizing the status of a large family, issuing and renewing the title. This title, once issued, will be valid throughout the national territory without the need for any act of recognition.

The members of a large family do not have to coincide with the members of the family unit for tax purposes.
Transfer of the right to receive the deduction

When two or more taxpayers have the right to apply the deduction and the right is transferred to one of them, the amount will not be prorated, but will be applied entirely by the taxpayer in whose favor the deduction was transferred.

For computing the deduction
- You will be entitled to the deduction in the months in which any of the eligible taxpayers meets the established requirements.
- For Group 1, the total contributions and fees to Social Security and Mutual Insurance corresponding to all taxpayers who were entitled to the deduction will be taken into account jointly.
- For Collective 2 no limit will be taken into account.
- Any amounts that have been received in advance will be considered to have been obtained by the taxpayer in whose favour the deduction has been assigned.
When the early receipt of the deduction has been chosen by submitting a collective application, the right to the deduction will be deemed to have been transferred in favor of the first applicant.

In the remaining cases, the right to the deduction will be understood to have been transferred in favor of the taxpayer who applies the deduction in their declaration, and this circumstance must be stated in the declaration of all taxpayers who have the right to the deduction.