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Practical Income Manual 2023.

For large families

Regulations: Art. 11 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Deduction amount

Taxpayers who are part of a family unit that, on the date of tax accrual (normally, December 31), holds the title of large family issued by the competent authority in matters of social services will have the right to deduct the amount they proceed from the following:

  • 1,000 euros , in the case of a large family of general category.

  • 2,000 euros , in the case of a large family of special category.

For the purposes of this deduction, families that on the date of accrual of the tax are made up of one or two ascendants with two children, whether common or not, are equated to a large family of the general category. In this case, only the taxpayer whose tax base does not exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation will be entitled to this deduction.

Requirements and other conditions for the application of the deduction

  • The necessary conditions for the consideration of a large family and its classification by category 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 deduction will only be applicable in the cases of coexistence of the taxpayer with the rest of the family unit on the date of tax accrual (normally, December 31).

  • When there is more than one taxpayer entitled to the application of the deduction on the tax accrual date (normally, December 31) and they file an individual tax return, the deduction will be prorated in equal parts in the declaration of each of them, applying the tax benefit only in the declaration of those who meet the conditions established to be beneficiaries of the same.

    For these purposes, it must be taken into account that the determination of the number of people entitled to apply the deduction is carried out without taking into consideration whether or not their tax bases are lower than those required to be able to apply it effectively.