For large or single-parent family

Regulations: Art. 4.One.d), Four and Fifth of Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes.

Deduction amounts

• 300 euros , in the case of a large or single-parent family of the general category.

• 600 euros , in the case of a large or single-parent family in a special category.

Requirements for applying the deduction

• Large family :

  The taxpayer must hold the title of large family issued by the competent body in matters of Social Services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities, on the tax accrual date .

  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 ( BOE 19).

• Single parent family:

  The taxpayer must hold the title of single-parent family issued by the competent body for Social Services of the Generalitat, on the date of accrual of the tax (normally December 31st).

  In the case of single-parent families, the recognition of the status of single-parent family will be done in accordance with the provisions of Decree Decree 19/2018, of March 9, of the Consell, which regulates the recognition of the status of family. single parent in the Valencian Community ( DOCV of 23).

  Notwithstanding the above, taxpayers who, meeting the conditions for obtaining the title of large or single-parent family on the date of accrual of the tax, have previously submitted an application to the competent body may also apply this deduction. In such case, if the application submitted is denied, the taxpayer must pay the amount improperly deducted along with the corresponding late payment interest in the manner established in the state regulations regulating Personal Income Tax .

  For these purposes, indicate that the procedure for regularization of the loss of the right to deductions made in previous years is discussed in Chapter 18.

The sum of the general taxable base and the savings taxable base , may not exceed the following amounts:

1. When the taxpayer belongs to a large or single-parent family of the general category:

   • 25,000 euros in individual declaration.
   • 40,000 euros in joint declaration.

2. When the taxpayer belongs to a large or single-parent family of a special category:

   • 30,000 euros in individual declaration.
   • 50,000 euros in joint declaration.

The deduction will be made by the taxpayer with whom the remaining members of the large or single-parent family live. When these cohabit with more than one taxpayer filing the tax, the amount of the deduction will be prorated equally in the declaration of each of them.

Quantitative limits of the deduction

1. Case of large or single-parent family of general category

   • The full amount of the deduction (300 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

   • When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the amounts of the deduction will be the following:

     1. In individual taxation, the result of multiplying the amount of the deduction (300 euros) by a percentage obtained by applying the following formula:

        100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000)

     2. In joint taxation , the result of multiplying the amount of the deduction (600 euros) by a percentage obtained by applying the following formula:

        100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the general taxable base and the taxpayer's savings and 46,000)

2. Case of large or single-parent family of special category

   • The full amount of the deduction (600 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 26,000 euros , in individual taxation, or less than 46,000 euros, in joint taxation.

     The proration of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply it by meeting all the requirements required for it, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

   • When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 26,000 and 30,000 euros , in individual taxation, or between 46,000 and 50,000 euros , in joint taxation, the amounts of the deduction will be the following:

     1. In individual taxation l, the result of multiplying the amount of the deduction (600 euros) by a percentage obtained by applying the following formula:

        100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the general taxable base and the taxpayer's savings and 26,000)

     2. In joint taxation , the result of multiplying the amount of the deduction (600 euros) by a percentage obtained by applying the following formula:

        100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the general taxable base and the taxpayer's savings and 46,000)

Compatibility

This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoption" and "For birth or adoption of children with disabilities".