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Practical Income Manual 2021.

For large families

Regulations: Art. 11 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Deduction amount

Taxpayers who are part of a family unit that, on the date of tax accrual (normally, December 31), holds the title of large family issued by the competent authority in matters of social services will have the right to deduct the amount they proceed from the following:

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

  • 1,010 euros , in the case of a large family of special category.

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 ( BOE 19).

  • The deduction will only be applicable in the cases of coexistence of the taxpayer with the rest of the family unit on the date of tax accrual (normally, December 31).

  • That the sum of the general tax bases and the savings boxes [ 0435 ] and [ 0460 ] of the declaration do not exceed the following quantities:

    • - 25,009 euros in individual taxation.

    • - 35,240 euros in joint taxation.

  • When there is more than one taxpayer with the right to apply the deduction on the tax accrual date (normally, December 31) and they file an individual tax return, the deduction will be prorated equally on each of their returns.

    For these purposes, it must be taken into account that the determination of the number of people entitled to apply the deduction is carried out without taking into consideration whether or not their tax bases are lower than those required to be able to apply it effectively.