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Practical manual for Income Tax 2023.

For large family

Regulations: Art. 5.Three.2 Revised Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amount of deduction

The taxpayer who holds the title of large family on the date of accrual of IRPF may deduct the following amounts from the autonomous integral quota:

  1. In general:

    • - 250 euros , in the case of families with up to two children.

    • - 400 euros, in the case of families with up to two children who enjoy the special category title.

    • - Additional increase of 250 euros for each child in all other cases (large families with more than two children).

  2. Taxpayer or descendants with a disability equal to or greater than 65%:

    When the taxpayer or any of the descendants who entitle him to apply this deduction has the degree of disability mentioned , the previous deduction will be doubled . Therefore:

    • - 500 euros , in the case of families with up to two children.

    • - 800 euros, in the case of families with up to two children who enjoy the special category title.

    • - Additional increase of 500 euros for each child in all other cases.

    Who applies the increase:

    In individual taxation, the increase may only be applied by the taxpayer who has been recognized as having the degree of disability indicated on the amount that corresponds to him/her.

    The increase corresponding to individual taxation for a taxpayer with a disability will be applied in the same amount to joint taxation.

Precision: in accordance with Article 3. Three of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, the degree of disability must be accredited by means of a certificate or resolution issued by the competent body. In particular, a degree of disability equal to or greater than 33% will be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of pensioners of passive classes who have been granted a retirement pension for permanent disability for service or disability.

Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that these latter situations are recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for persons in situations of dependency.

Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.

Requirements and other conditions

  • The concept of large family and its classification by categories are contained in Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).

    The taxpayer must be a large family member on the date the tax is due (normally December 31).

  • When more than one taxpayer is entitled to apply the deduction in respect of the same descendants, its amount will be prorated among them in equal parts.

Incompatibility

This deduction is incompatible with the deduction provided for in the previous point, “For families with two sons and daughters.”