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Practical manual for Income Tax 2023.

For large or single-parent family

Regulations: Art. 4.One.d), Four and Five Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amounts

  • 330 euros , in the case of a large family or a single-parent family of the general category.

  • 660 euros , in the case of a large family or a single-parent family of a special category.

Requirements for applying the deduction

a. Large family :

The taxpayer must have the status of large family on the date of accrual of the tax .

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).

b. Single parent family:

The taxpayer must have the status of a single-parent family on the tax accrual date (normally, December 31).

In the case of single-parent families, the recognition of the status of single-parent family will be done in accordance with the provisions of Decree 19/2018, of March 9, of the Consell, which regulates the recognition of the status of single-parent family in the Valencian Community ( DOGV of 23).

c. The sum of the general taxable base and the savings taxable base , may not exceed the following amounts:

  • When the taxpayer belongs to a large family or a single-parent family of the general category:

    • - 30,000 euros in individual declaration.

    • - 47,000 euros in joint declaration.

  • When the taxpayer belongs to a large family or a special category single-parent family:

    • - 35,000 euros in individual declaration.

    • - 58,000 euros in joint declaration.

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

Deduction limits based on taxable base

1. Case of a large family or a single-parent family of general category

  • The full amount of the deduction (330 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.

  • When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts of the deduction will be the following :

    1. In individual taxation, the result of multiplying the amount of the deduction (330 euros) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 27,000)

    2. In joint taxation , the result of multiplying the amount of the deduction (330 euros) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)

2. Special category large or single-parent family case

  • The full amount of the deduction (660 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 31,000 euros , in individual taxation, or less than 54,000 euros, in joint taxation.

    The deduction must only be apportioned when there is more than one person who, by filing a return, can apply it by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

  • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 31,000 and 35,000 euros , in individual taxation, or between 54,000 and 58,000 euros , in joint taxation, the deduction amounts will be as follows:

    1. In individual taxation l, the result of multiplying the amount of the deduction (660 euros) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general and savings taxable base and 31,000)

    2. In joint taxation , the result of multiplying the amount of the deduction (660 euros) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general and savings taxable base and 54,000)

Compatibility

This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoptions" and "For birth or adoption of children with disabilities".