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Form 100. Personal Income Tax Declaration 2018

10.15.4. For large or single-parent family

For holding, on the date of tax accrual, the title of large family, issued by the competent body in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities, or the title of single-parent family issued by the competent body of the Social Services of the Generalitat.

Requirements when dealing with a large or single-parent family of the general category:

If the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation, the amount of 300 euros will be deducted.

Requirements when dealing with a large or single-parent family in a special category:

If the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 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 a large or single-parent family of a general category.

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

When the sum of the general taxable base and the taxable savings base 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 the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

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

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

When the sum of the general taxable base and the taxable savings base 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 the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

The proration of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply it by meeting all the requirements required for it, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

Likewise, those taxpayers who, meeting the conditions for obtaining the title of large family on the date of accrual of the tax, have previously submitted an application to the competent body for its issuance will be entitled to this deduction. In such case, if the application submitted is denied, the taxpayer must pay the amount improperly deducted, along with the corresponding late payment interest, in the manner established by the state regulations regulating the Personal Income Tax.

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

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

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

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 both parents, or one of them in the case of a single-parent family). In the case of marriage, when the deduction corresponds to both spouses, an "X" will be marked in the column "Common", the category of large family in which it is classified .

  • 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.