10.1.13. For large family

Taxpayers who are considered members of a large family, in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families, or the law that replaces it, will be entitled to a deduction of 200 euros , in the case of large families of general category, and of 400 euros for the case of special category families.

Requirements and conditions

• The sum of the general and savings tax bases cannot exceed 19,000 euros in individual taxation or 24,000 euros in the case of joint taxation.

• Taxpayers must hold, on the date of accrual of the tax, the title of large family that accredits said condition and category.

• When there is more than one person entitled to apply the deduction and they file individual returns, the amount will be prorated among them.

• If one of the spouses is not entitled to apply the deduction, the other may deduct the full amount corresponding to the large family category to which he or she belongs.

• The deduction is per declaration.

  Therefore, if both spouses are part of the family unit and file a joint return, the deduction amount will be 200 euros or 400 euros depending on the large family category.

Completion

In the case of marriage when both spouses are entitled to the deduction, they will indicate in the "Common" box the general or special family category to which they belong.

In other cases or when there is a marriage and you have opted for individual data entry, the completion will be done in the "Of the Holder" box, indicating whether it is a large family of general or special category and the number of people entitled to the deduction.