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

  Rules for its application:

  • If it is a conjugal family unit (of those regulated in article 82.1.1 of the Law of PIT), the tax bases of each of the members of the family unit included in it must be added, regardless of whether or not they opt for the joint taxation regime and whether or not they are required to file a tax return.

    Thus, for each spouse, the taxable base will be that corresponding to both of them plus that of the children (minors or legally incapacitated adults subject to extended or rehabilitated parental authority), common or not, who live with the couple.

    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.

  • If it is a single-parent or non-marital family unit, only the taxable bases of the members of the family unit that theoretically correspond to each taxpayer must be added, in accordance with the provisions of article 82.1.2 of the Law of PIT: the taxpayer himself and his children (minors or legally incapacitated adults subject to extended or rehabilitated parental authority) who live with him. And all of this, also, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a 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.

  The requirement of the taxpayer's taxable income, together with that of the other members of their family unit, must be met both in the tax period in which the recognition of large family status takes effectas in each of the following two exercises in which the deduction is applicable.

Time scope

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