10.11.2. For large family

The taxpayer who holds the title of large family on the date of tax accrual may deduct the following amounts:

• 250 euros, in the case of a large family of general category.

• 400 euros, in the case of a large family of special category.

When one of the spouses or descendants to whom the minimum personal and family tax applies has a degree of disability equal to or greater than 65%, the above deduction will be 500 and 800 euros respectively. For these purposes, people whose disability has been judicially recognized are considered to have a degree of disability equal to or greater than 65%, regardless of the degree of disability they have recognized.

This deduction will be made by the taxpayer with whom the remaining members of the large family live. When they live with more than one, the amount of the deduction will be prorated equally in the declaration of each of them.

The practice of this deduction will be conditional on the adequate and sufficient documentary justification of the factual budget and the requirements that determine its applicability.

Completion

The following information will be indicated through a data capture window:

• The deduction will correspond to whoever holds the title of large family (normally the parents). In the case of marriage, when the deduction corresponds to both spouses, the category of large family in which it is classified will be marked with an "X" in the column "Common" .

• Otherwise, it will be marked in the "Owner" column and must also indicate the number of people who are entitled to the deduction: "1" when only the selected owner can apply it; "2" when two people can apply it, etc.