For obtaining the status of large family of general or special category

Regulations: Articles 13 bis and 18.2 Consolidated Text of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Deduction amounts and limits

• 50 percent of the full regional quota , for those who obtain the status of owners of a large family of general category , with the following maximum limits:

  • - 6,186 euros in individual taxation.

  • - 12,372 euros in joint taxation.

• 100 percent of the full regional quota , for those who obtain the status of owners of a large family of special category , with the following maximum limits:

  • - 12,372 euros in individual taxation.

  • - 24,744 euros in joint taxation.

Requirements and other conditions for the application of the deduction

• These must be taxpayers who are part of a family unit that, on the date of accrual of Personal Income Tax (normally December 31), holds the title of large family issued by the competent authority. in matters of social services. 

  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 sum of the taxpayer's general tax base and savings, together with that corresponding to the rest of the members of his family unit , sum of the boxes [0435] and [0460] of the declaration, must not exceed the amount in euros corresponding to multiplying by 30,930 the number of members of said family unit .

  The concept of family unit in the IRPF is explained in Chapter 2.

  For the purposes of applying the deduction, the taxable base of your family unit will be taken into account in an aggregate manner, regardless of whether or not there is an obligation to file a tax return. In the case of joint taxation, the taxable base of said declaration will be the one taken into account for the purposes of the established limit.

Time scope

The deduction may be applied in the tax period in which the recognition of the status of a large family in a general or special category takes effect and in the following two.