For large family

Regulations: Art. 5. Three Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Deduction amounts

• In general

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

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

• Spouses or descendants with disabilities

  When one of the spouses or descendants to whom the personal and family minimum tax applies has a degree of disability equal to or greater than 65 percent , the deduction will be:

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

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

Requirements and other conditions

• The concept of large families and their classification by categories are contained in Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).

  The taxpayer must have the title of large family on the date the tax accrues (normally, December 31).

• The deduction will be made by the taxpayer with whom the remaining members of the large family live.

• When children live with more than one taxpayer, the amount of deductions will be prorated equally in the declaration of each of them.