For large family
Regulations: Articles 14 and 5 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia
In the case of large families of general category: 200 euros .
In the case of special category families: 400 euros.
Note: 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.
Assumptions, requirements and other conditions of application of the deduction
The following taxpayers will be entitled to this deduction:
Those who are ascendant and are part of a large family
Those who are orphan siblings in cases of large families made up of:
- Two or more brothers orphaned father and mother under guardianship, foster care or care who live with the guardian, carer or caretaker, but are not at their expense.
Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being abolished for adults, for whom guardianship and other measures to support their legal capacity are established.
- Three or more orphaned siblings, over 18 years of age, or two, if one of them is a person with a disability, who live together and are economically dependent on each other.
See letters d) and e) of article 2.2 of Law 40/2003, of November 18, on the Protection of Large Families.
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 and savings tax bases, boxes  and [0460 ] of the declaration, is not greater than:
The deduction amounts (200/400) will be distributed equally when there is more than one person with the right 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 25,000 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). .
This deduction is not compatible with the application of the regional deduction “For the birth or adoption of children or foster care of minors.”