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Form 100. 2018 Personal Income Tax return

10,15,4. By large or single-parent family

For having held the title of large family at the date of accrual of the tax, issued by the competent body in the area of social services of the Generalitat or the corresponding bodies of the State or other Autonomous Communities, or the single-parent family certificate issued by the competent body of the Government's Social Services.

Requirements for large families or single-parent families of a general category:

The sum of the general net tax base and the tax base payable on the taxpayer's savings is not greater than 25,000 euros in individual taxation or 40,000 euros in joint taxation will be deducted the amount of 300 euros.

Requirements for large families or single-parent families of a special category:

The sum of the general net tax base and the tax base payable on the taxpayer's savings is not greater than 30,000 euros in individual taxation or 50,000 euros in joint taxation, the amount of 600 euros will be deducted.

Deduction LIMIT

In the case of large or single-parent families of a general category.

The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general net tax base and the net tax base of the savings is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be as follows:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)

In the case of large or single-parent families of a special category.

The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 26,000 euros in individual taxation, or less than 46,000 euros, in joint taxation.

When the sum of the general net tax base and the net tax base of the savings is between 26,000 and 30,000 euros in individual taxation, or between 46,000 and 50,000 euros in joint taxation, the amounts and deduction limits will be as follows:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 26,000)

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 46,000)

The apportionment of the deduction must only be carried out when there is more than one person who, filing a tax return, can apply it for fulfilling all the requirements required for this purpose, including the maximum amount of the tax base, even if it does not apply effectively. Therefore, persons who do not file a tax return or those who have a net tax base higher than the required are not taken into consideration for the purposes of apportionment.

Taxpayers who, meeting the conditions for obtaining the large family certificate at the date of accrual of the tax, have also been presented before the tax, before the request to the competent body for issue. In this case, if the request is rejected, the taxpayer must pay the amount unduly deducted, together with the corresponding late payment interest, in the manner established by the state regulation regulating Personal Income Tax.

The conditions for the consideration of large or single-parent families and their different categories will be determined in accordance with the provisions of Act 40/2003, of 18 November, on the Protection of Large Families.

This deduction will be applied by the taxpayer with whom the remaining members of the large family live. When more than one taxpayer is entitled to apply this deduction, their amount will be prorated among them in equal parts.

This deduction is compatible with the previous deductions for birth or adoption, multiple births or adoption and for the birth or adoption of children with disabilities.

Completion

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

  • The deduction will correspond to those who have the title of large family (usually both parents, or one of them in the case of single-parent family). In the event of marriage, when the deduction corresponds to both spouses, an "X" will be marked in the column "Common," the large family category in which it is classified .

  • Otherwise, the number of people entitled to the deduction will be marked in the "Holder's" column, which must also be indicated: "1" when only the selected holder can apply it; "2" When two people can apply it, etc.