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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For large family

Regulations: Articles 3 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amount of deduction

  • 600 euros, as a general rule , for having the status of a large family on the last day of the tax period (normally, December 31).

  • 1,500 euros , in the case of a large family with four descendants who entitle the minimum to be applied for descendants.

  • 2,500 euros , in the case of a large family with five descendants who entitle the application of the minimum for descendants, with an increase of 1,000 additional euros from the sixth and successive descendants .

    The increase is applicable for each descendant from the sixth onwards. This is not a one-time amount.

Increase in disability deduction

The amount of the deduction will be increased by 600 euros when one of the spouses or descendants to whom the minimum per descendant is applicable has a degree of disability equal to or greater than 65 percent.

For these purposes, the degree of disability, the determination of which will be carried out in accordance with the scale currently established in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31), will be accredited by means of a certificate issued by the competent body in the matter.

Article 354 of the Revised Text refers to the application of the scale approved by the Government by royal decree for the recognition of the degree of disability. Currently, it is Royal Decree 888/2022, of October 18, which establishes the procedure for the recognition, declaration and qualification of the degree of disability ( BOE of October 20), which came into force on April 20, 2023 and which replaces Royal Decree 1971/1999, of December 23.

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 said degree is not reached.

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 for the application of the deduction

  • The concept of a large family is the one established in the state legislation on the matter.

    See in this regard Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).

  • This deduction will be applied by the taxpayer who is a member of a large family and with whom the other members of the large family live. When they live with more than one taxpayer, the amount of the deduction , in the case of individual , will be prorated equally in the declaration of each of them.

    Clarifications :

    -In the case of divorced parents with shared custody where each of them has the recognized status of holder of a large family, the amount of the deduction will be prorated between them and with all taxpayers who are entitled to apply the deduction.

    -Half of the total amount of the deduction will correspond to the taxpayer whose spouse has not resided in the Community of Castilla y León in the tax year.

  • To apply this deduction, the taxpayer must be in possession of the document proving the status of large family issued by the competent body in the matter of the Community of Castilla y León.

Outstanding balances for application generated in the 2022 fiscal year

Taxpayers who in the aforementioned tax year would have been entitled to apply this deduction and did not have sufficient regional tax liability to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the three subsequent consecutive tax periods until the total amount of the deduction is exhausted, if applicable.

Therefore, in the declaration of IRPFABBR The possibility of applying the amount generated in the 2022 fiscal year and not deducted ends in the 2025 fiscal year, and, where applicable, as indicated in the following paragraph, they may request payment from the Junta de Castilla y León for the remaining amount to be applied.

If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, dated August 24 ( BOCyL of September 1), to pay the amount that remains to be applied.