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Practical manual for Income Tax 2022.

For large families

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

Amount of deduction

Taxpayers who are part of a family unit that, on the date the tax is due (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 arising from the following:

  • 1,000 euros , in the case of a large family of general category.

  • 2,000 euros , in the case of a special category large family.

Requirements and other conditions for the application of the deduction

  • The conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).

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

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

    For these purposes, it should be noted that the determination of the number of persons entitled to apply the deduction is made without taking into consideration whether or not their tax bases are lower than those required to be able to apply it effectively.