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Form 100. Personal Income Tax Return 2019

10.15.4. For large or single-parent family

For holding, on the date of accrual of the tax, 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 for large families or single-parent families of general category:

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

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

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.

Limit

In the case of large families or single-parent families of 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 savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

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

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

In the case of large families 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 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 savings taxable base is between 26,000 and 30,000 euros in individual taxation, or between 46,000 and 50,000 euros in joint taxation, the deduction amounts and limits will be as follows:

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

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

The deduction must only be apportioned when there is more than one person who, by filing a return, can apply it by meeting all the requirements for doing so, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, persons who do not file a declaration or those who have a taxable base higher than required are not taken into consideration for the purposes of the apportionment.

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

The conditions for consideration as 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 applied by the taxpayer with whom the other members of the large family live. When more than one taxpayer is entitled to apply 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 adoptions 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 those who hold 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 column "Common", the large family category in which they are classified .

  • Otherwise, it will be marked in the "Of the Holder" column and must also indicate the number of people who are entitled to the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.