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Practical Income Manual 2020.

For large family

Regulations: Art. 2 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Deduction amounts

  • In general:

    • - 200 euros , in the case of a large family of general category .
    • - 400 euros , in the case of a large family of special category .
  • When one of the spouses or descendants , to whom the personal and family minimum tax applies, has a degree of disability equal to or greater than 65 percent and generate the right to apply the minimum for disability , the deduction will be:

    • - 300 euros , in the case of a large family of general category .
    • - 900 euros , in the case of a large family of special category .

Requirements and other conditions

  • The taxpayer must have the status of a large family recognized , in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families, on the accrual date of the tax (normally, December 31).
  • That the sum of the general tax base and the savings, boxes [ 0435 ] and [0460] of the taxpayer does not exceed :

    • - 27,000 euros in individual taxation.
    • - 36,000 euros in joint taxation.
  • For the application of this deduction, the rules for the application of the minimum for descendants, and disabilities contained in the Personal Income Tax Law will be taken into account.

    However, when two or more taxpayers are entitled to the application of this deduction with respect to the same descendants and one of them does not meet the previous requirement, the amount of the deduction for the other taxpayers It will be reduced to the proportion resulting from the application of the rules for the proration of the minimum by descendants.