For large family

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

Deduction amount

The taxpayer who holds the title of large family on the date of accrual of Personal Income Tax may deduct the following amounts from the full regional quota:

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 the rest of the cases (large families with more than two children).
Taxpayer or descendants with a disability equal to or greater than 65 percent:

When the taxpayer or any of the descendants who give the right to apply this deduction has the degree of disability mentioned , the previous deduction will be will duplicate . 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 the rest of the cases.
Who applies the increase:

In individual taxation, the increase can only be applied by the taxpayer who has recognized the degree of disability indicated on the amount that corresponds to him.

The increase that corresponds to individual taxation to the 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 regarding 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 percent will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension and in the case of class pensioners. passive persons who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.

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 it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that the latter situations were 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 people in a situation of dependency.

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.

Requirements and other conditions

The concept of large families and their 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 have the title of large family on the date the tax accrues (normally, December 31).
When more than one taxpayer is entitled to the application of the deduction with respect to the same descendants, its amount will be prorated among them in equal parts.

Incompatibility

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