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Practical Income Manual 2022.

For large family

Regulations: Art. 3 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes , approved by Legislative Decree 1/2013, of September 12

Deduction amounts

  • 500 euros, generally , for having the status of a large family on the last day of the tax period (normally, December 31). The concept of large family for these purposes is that established in state legislation on the matter.

    See in this regard Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).

  • 1,000 euros when one of the spouses or descendants who are counted to quantify the minimum for descendants, has a degree of disability equal to or greater than 65 percent .

    For these purposes, the degree of disability, whose determination will be made in accordance with the scale currently established in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31), will be accredited by certification issued by the competent body in the matter.

    Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited, in the case of people whose disability is declared judicially, even if said degree is not reached.

    Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.

Increase in deduction

The amount of the deduction will increase by 820 euros for each descendant, from the fourth inclusive , to whom the minimum per descendant applies.

Requirements and other conditions for the application of the deduction

  • If the right to deduction is generated in 2022, the total tax base (boxes [ 0435 ] and [ 0460 ] of the declaration), minus the personal and family minimum (box [ 0520 ] of the declaration) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • This deduction will be applied by the taxpayer who is a member of a large family and with whom the remaining members of the large family live. When they live with more than one taxpayer, the amount of the deduction , in case of individual taxation , will be prorated in equal parts in the tax return. each one of them.

    If only one of the spouses has the right to the deduction, because the other exceeds the tax base limits less the required personal and family minimum, the deduction applicable to them will be half of the total amount. Half of the total amount of the deduction will also correspond to the taxpayer whose spouse has not resided in the Community of Castilla y León in 2022.

  • To apply this deduction, the taxpayer must be in possession of the document proving the status of a large family issued by the competent body in the matter of the Community of Castilla y León.

  • In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three tax periods following until the total amount of the deduction is exhausted, if applicable.

Balances pending application

Taxpayers who have not exhausted the entire deduction both in the tax period in which the right to it is generated and in the three following periods, may request payment of the remaining amount to be applied.