For large family

Regulations: Articles 14 and 5 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount of deduction

• In the case of large families of general category: 200 euros .

• In the case of special category families: 400 euros.

Note: 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, or the law that replaces it.

Assumptions, requirements and other conditions for applying the deduction

• The following taxpayers will be entitled to this deduction:

  1. Those who are ascendants and are part of a large family

  2. Those who are orphaned siblings in the case of large families consisting of:

     - Two or more siblings who have been orphaned by their father and mother and are under guardianship, foster care or custody who live with the guardian, foster parent or custodian, but are not at their expense.

     Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, for whom curatorship and other measures to support their legal capacity are established.

     - Three or more siblings who have been orphaned by their father and mother, over 18 years of age, or two, if one of them is a disabled person, who live together and are financially dependent on each other.

     See letters d) and e) of article 2.2 of Law 40/2003, of November 18, on the Protection of Large Families.

• Taxpayers must hold, on the date of accrual of the tax, the title of large family that accredits said condition and category.

• That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, is not greater than:

  • - 25,000 euros in individual taxation

  • - 30,000 euros in joint taxation

• The deduction amounts (200/400) will be distributed equally when there is more than one person entitled to apply the deduction and individual returns are submitted.

  If one of the spouses is not entitled to apply the deduction because he or she has a taxable income of more than 25,000 euros in individual taxation or because he or she resides in another Autonomous Community, the other spouse may deduct the full amount of the corresponding deduction (200/400 euros).

Incompatibility

This deduction is not compatible with the application of the regional deduction “For birth or adoption of children or foster care of minors”.