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Practical manual for Income Tax 2021.

For large family

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

Amount of deduction

  • 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 conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families, or the law that replaces it.

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

  • That the sum of the general and savings tax bases 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 filed.

    If one of the spouses is not entitled to apply the deduction because they have a taxable income of more than 19,000 euros in individual taxation or because they reside in another Autonomous Community, the other spouse may deduct the full amount of the corresponding deduction (200/400 euros).