For large family
Regulations: Art. 2 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
Deduction amounts
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In general:
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When one of the spouses or descendants , to whom the personal and family minimum of Personal Income Tax applies, has a degree of disability equal to or greater than 65 percent and generate the right to apply the minimum for disability , the deduction will be:
Requirements and other conditions
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The taxpayer must have the status of a large family recognized , in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families, on the accrual date of the tax (normally, December 31).
In accordance with article 5.1 of Law 40/2003, of November 18, on the Protection of Large Families, the status of a large family will be accredited through the official title established for this purpose.
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That the sum of the general tax base and the savings, boxes [ 0435 ] and [0460] of the taxpayer does not exceed :
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For the application of this deduction, the rules for the application of the minimum for descendants, and disabilities contained in the Personal Income Tax Law will be taken into account.
However, when two or more taxpayers are entitled to the application of this deduction with respect to the same descendants and one of them does not meet the previous requirement (that is, when the sum of the base general taxable amount and that of savings, whether it exceeds 27,000 euros in individual taxation or 36,000 euros in joint taxation), the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for the proration of the minimum by descendants .
Incompatibility
This deduction is incompatible with the deduction “For rental of habitual residence by large families.”