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Practical manual for Income Tax 2023.

For large family

Regulations: Additional Provision Four. Eight Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Note: The conditions and amounts indicated below for this deduction will apply in the 2022 and 2023 tax periods , replacing with those provided for in article 13 of the Consolidated Text. Therefore, this is the last exercise in which they will be applicable.

Amount of deduction

As a general rule, the taxpayer who holds, on the date of accrual of the tax (normally, December 31), the title of large family may deduct the amount that comes from the following:

  • 540 euros , when it comes to a large family of general category .

  • 720 euros , when it comes to a large family of special category .

When any of the spouses or descendants to whom the personal and family minimum applies has a degree of physical, mental or sensory disability equal to or greater than 65% , the amount of the deduction will be :

  • 1,200 euros , when it comes to a large family of general category .

  • 1,320 euros , when it comes to a large family of special category .

Requirements and conditions of application

  • 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 large family title must be issued by the competent body in matters of social services of the Government of the Canary Islands or by the corresponding bodies of the State or other Autonomous Communities.

  • The deduction will be applied by the taxpayer with whom the other members of the large family live. When these live with more than one taxpayer , the amount of the deduction will be prorated equally in the declaration of each of them.

Compatibility

This deduction is compatible with the deduction "For birth or adoption of children".