For large family

Regulations: Art. 16 bis, Consolidated Text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19

Deduction amount

• In the case of large families of general category: 200 euros .

• In the case of special category families: 400 euros.

Requirements and conditions of application

• 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, or regulation that replaces it.

• Taxpayers must hold, on the date of tax accrual, the title of large family that accredits said condition and category.

• That the sum of the general tax bases and savings is not greater than:

  • - 19,000 euros in individual taxation

  • - 24,000 euros in case of joint taxation

• The deduction amounts (200/400) will be prorated when there is more than one person entitled to apply the deduction and individual returns are submitted.

  If one of the spouses does not have the right to apply the deduction because they have a tax base greater than 19,000 euros in individual taxation or because they reside in another Autonomous Community, the other may deduct the entire amount of the corresponding deduction (200/400 euros). .