For large family

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

Deduction amounts

1. In general

   • 250 euros , when it comes to a large family of general category .
   • 400 euros , when it comes to a large family of special category .

2. Spouses or children with disabilities

   When one of the spouses or descendants to whom the personal and family minimum of tax applies has a degree of disability equal to or greater than 65% , the deduction will be:

   • 500 euros , when it comes to a large family of general category .

   • 800 euros , when it comes to a large family of special category.

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

Requirements and other conditions

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