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Practical manual for Income Tax 2022.

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 November 19).

    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.