Skip to main content
Form 100. Personal Income Tax Return 2025

10.8.12. 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 children who qualify for the application of the minimum per child, the deduction will be 1,500 euros.

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

  4. The deduction of 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 apply the minimum per descendant.

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

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

    Following the entry into force of Law 8/2021 amending the Civil Code, the reference to judicial incapacity is extended to judicial resolutions establishing representative guardianship of persons with disabilities.

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 the tax accrual is taken into account. The taxpayer must be in possession of the supporting document issued by the competent authority in the Community of Castile and León.

This deduction will be applied by the taxpayer with whom the other members of the large family live. When there is more than one taxpayer entitled to apply this deduction, the amount of the deduction will be prorated equally in the declaration of each of them.

Taxpayers who have amounts generated in 2022 pending application at the beginning of this year may apply them in 2025 until the total amount of the deduction is exhausted, if applicable.

When the entire deduction for 2022 has not been used up in this fiscal year, the taxpayer may request the payment of the remaining amount from the Junta de Castilla y León.

Completion

In the case of marriage where the large family status applies to both spouses, this situation will be reflected in the "Common" column.

Otherwise, or when there is a marriage where the individual data capture has been chosen, this will be indicated in the "Of the Holder" column, also reflecting the number of people who would be entitled to apply the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.