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Form 100. Personal Income Tax Declaration 2018

Increase for number of children that exceeds the minimum required

Taxpayers who belong to a large family may apply an additional increase of 600 euros (50 euros per month) for each of the children that exceeds the number of children required for said family to have acquired the status of a large family of general or special category. , as appropriate.

IMPORTANT : For the 2018 financial year this increase takes effect from the month of August, so the maximum increase per child will be 250 euros, that is, for five months.