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Deduction for large families

Who is entitled to the deduction, how much you are entitled to, and how to claim it

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What this benefit consists of

This is a deduction from the differential amount that you can apply from the 2015 tax return onwards, and the increase for each child that exceeds the amount required for the large family to acquire the general or special category from the 2018 tax return onwards.

It applies whether the differential rate is positive (your income is payable) or negative (your income is refundable) or zero.

You can make it effective:

  • Filing the IRPF declaration.

    If your rate is positive, subtract the deduction amount from it and pay or request a refund of the difference.

    If your differential rate is zero or negative, request the refund resulting from your declaration.

  • Or by requesting, when you meet the requirements, advance payment. In this case, you will not be able to reduce the amount of the differential rate deduction resulting from your personal income tax return, but do not forget to declare it.