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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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Collection and regularisation of the advance payment

You will receive the advance payment monthly by transfer to the account indicated in the application.

In the event of transfer of the right, the amount will be received in full by the person to whom it has been transferred.

If the advance payment received is greater than the deduction to which you are entitled regularize this situation:

  • If you are required to file a tax return, please file it in the IRPF declaration for the year in which you received it.

  • If you are not required to file a tax return, submit and pay the excess amounts received using Form 122. You have from the time you receive it until the deadline to file the personal income tax return for that year.

If the advance payment received is less than the deduction to which you are entitled regularize this situation, whether you are required to declare it or not, in the personal income tax return for the year in which you received it.