For large family
(Art. 5. Three Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28)
Deduction amounts
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In general
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250 euros , in the case of a large family of general category .
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400 euros , in the case of a large family of special category .
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Spouses or descendants with disabilities
When one of the spouses or descendants to whom the personal and family minimum tax applies has a degree of disability equal to or greater than 65% , the deduction will be:
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500 euros , in the case of a large family of general category .
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800 euros , in the case of a large family of special category.
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Requirements and other conditions
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The concept of large families and their classification by categories are contained in Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).
The taxpayer must have the title of large family on the date the tax accrues (normally, December 31).
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The deduction will be made by the taxpayer with whom the remaining members of the large family live.
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When children live with more than one taxpayer , the amount of the deductions will be prorated equally in the return of each of them.