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Form 100. Personal Income Tax Declaration 2018

10.5.10.By large family

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

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

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

When any of the spouses or descendants to whom the personal and family minimum tax applies has a degree of physical, mental or sensory disability equal to or greater than 65%, the deduction will be the following:

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

  • 1,000 euros, in the case of a large family of special category.

Compatibility: This deduction is compatible with deductions related to the birth or adoption of a child.

Only taxpayers who have not obtained income in the year in which the right to deduction arises will have the right to apply this deduction for an amount greater than 39,000 euros in their general tax base plus the savings tax base and, in the case of taxation jointly, when the family unit has not obtained income of more than 52,000 euros.

Conditions for applying the deduction:

  1. 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 taxpayer, the amount of the deduction will be prorated equally in each person's return.

  2. The necessary conditions for the consideration of a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, on the Protection of Large Families.

  3. The large family title must be issued by the competent body in matters of social services of the Government of the Canary Islands or by the corresponding bodies of the State or other Autonomous Communities.


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.