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Specific manual for people with disabilities

For large family

Regulations: Art. 3 and 10 Consolidated text of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

Deduction amounts

  • 600 euros, generally , for having the status of a large family on the last day of the tax period (normally, December 31). The concept of large family for these purposes is that established in state legislation on the matter.

  • 1,500 euros , in the case of a large family with four descendants that give the right to the application of the minimum by descendants .

  • 2,500 euros , in the case of a large family with five descendants that give the right to the application of the minimum for descendants, with an increase of 1,000 additional euros from 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 applies per descendant has a degree of disability equal to or greater than 65%.

For these purposes, the degree of disability, whose determination will be made 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 certification issued by the body competent in the matter.

Article 354 of the Consolidated Text refers for the recognition of the degree of disability to the application of the scale approved by the Government by royal decree. 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 replaces Royal Decree 1971/1999, of December 23.

Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited, in the case of people whose disability is declared judicially, even if said degree is not reached.

Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.

Requirements and other conditions for the application of the deduction

  • The concept of a large family is established in 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 remaining members of the large family live. When these coexist 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 has the right to the deduction, because the other exceeds the tax base limits less the required personal and family minimum, the deduction applicable to them will be half of the total amount. Half of the total amount of the deduction will also correspond to the taxpayer whose spouse has not resided 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 a large family issued by the competent body in the matter of the Community of Castilla y León.

Balances pending application

Taxpayers who in the 3 aforementioned years would have had the right to apply this deduction and would have lacked sufficient full autonomous tax to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the three following consecutive tax periods until the total amount of the deduction is exhausted, if applicable.

Therefore, in the declaration of Personal Income Tax for fiscal year 2023, the possibility of applying the amount generated in the fiscal year 2020 and not deducted, being able, where appropriate, as indicated in the following paragraph, to request the Junta de Castilla y León to pay 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, of August 24 ( BOCyL of September 1), the payment of the remaining amount to be applied.