For large family

Regulations: Art. 5. Three Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Deduction amounts

1. In general

   • 250 euros , in the case of a large family of general category .
   • 400 euros , in the case of a large family of special category .

2. Spouses or descendants with disabilities

   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 , the deduction will be:

   • 500 euros , in the case of a large family of general category .

   • 800 euros , in the case of a large family of special category.

   The concept of large families and their classification by categories are contained in Law 40/2003, of November 18, on the protection of large families ( BOE of 19). Regarding the accreditation of the status of a large family, it is established in article 3. Four of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State.

Requirements and other conditions

• The taxpayer must have the title of large family on the date the tax accrues (normally, December 31).
• The deduction will be made by the taxpayer with whom the remaining members of the large family live.
• When children live with more than one taxpayer, the amount of deductions will be prorated equally in the declaration of each of them.