10.7.7. By large family
Taxpayers who, at the date of accrual of the tax, have recognised the status of large family, may deduct the following amounts:
Large families of general category 200 euros.
Large families of special category 400 euros.
The deduction will be 300 and 900 euros, respectively, when one of the spouses and descendants to whom the personal minimum is applicable; and a family member of the tax, have a degree of disability of 65% or more and generate the right to apply the tax-free threshold for disability.
The sum of the general tax base and that of the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation
When two or more taxpayers have the right to apply the deduction for the same descendants, and one of them does not meet the established requirements in the previous point, the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the tax-free threshold for descendants provided for in the state legislation.
The following information will be indicated in a data capture window:
The deduction will correspond to those who have the large family title (usually parents). In the event of marriage, when the deduction corresponds to both spouses, the "X" will be marked in the column "Common" the large family category in which it is classified .
Otherwise, it will be marked in the "Holder's" column.
The number of people who would have the right to apply the deduction should also be indicated, without taking into account the amount of their income: "1" When only the selected holder could apply it; "2" When two people can apply it,