For families with two or more children and low income
Regulations: Art. 14 Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21
Amount of deduction
10% of the amount resulting from reducing the autonomous full quota by the rest of the autonomous deductions applicable in the Community of Madrid and the part of state deductions that are applied to said autonomous full quota.
This operation will be carried out by subtracting from the amount of the autonomous integral fee, box [0546] of the declaration, the amounts entered in boxes [0548] , [0551] , [0553] , [0555] , [0557] , [0559] , [0561] ## and [0563] , as well as that in box [0564] , excluding from the latter the amount corresponding to this deduction and box [0566] corresponding to the new deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area.
Requirements for applying the deduction
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That the taxpayer has two or more descendants who generate in his/her favor the right to the application of the corresponding minimum per descendants established in the regulations governing IRPF .
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That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, is not greater than 24,000 euros .
To calculate the sum of the tax bases, the following will be added:
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Those of taxpayers who have the right, through their descendants, to apply the corresponding minimum whether they file individually or jointly.
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Those of the descendants themselves that give the right to the aforementioned minimum.
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