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

• 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 .

• 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.

Requirements and other conditions

• 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).

  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.