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Specific manual for people with disabilities

For large family

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

Deduction amounts

  • 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). The concept of a large family for these purposes is that established in the state legislation on the matter.

  • 1,500 euros , in the case of a large family with four descendants who entitle them to the application of the minimum per descendant .

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

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 for descendants applies has a degree of disability equal to or greater than 65%.

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.

  • 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 these live with more than one taxpayer , the amount of the deduction, in the case of individual taxation, will be prorated equally in the declaration of each of them.

    If only one of the spouses is entitled to the deduction, because the other exceeds the taxable base limits less the personal and family minimum required, the deduction applicable by that spouse will be half of its total amount. Half of the total amount of the deduction will also be eligible for the taxpayer whose spouse did not reside in the Community of Castilla y León in 2022.

  • 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 to be applied

Taxpayers who in the 3 fiscal years mentioned had the right to apply this deduction and had not had a sufficient autonomous integral quota to apply the total amount generated by said deduction will retain the right to apply the non-deducted amount in the following three consecutive tax periods until exhausting, where applicable, the total amount of the deduction.

Therefore, in the declaration of IRPF for the year 2023, the possibility of applying the amount generated in the year 2020 and not deducted ends, being able, where appropriate, as indicated in the following paragraph, to request from the Junta de Castilla y León the payment of the amount that remains 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.