10.7.7. For large family

Taxpayers who are recognized as large families on the tax accrual date may deduct the following amounts:

• Large families of general category 200 euros.

• Large families in special category 400 euros.

The deduction will be 300 and 900 euros, respectively when one of the spouses or descendants to whom the personal and family minimum of the tax is applicable, have proven a degree of disability equal to or greater than 65% and generate the right to the application of the minimum for disability.

Requirements and conditions

• The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros for individual taxation or 36,000 euros for joint taxation.

• When two or more taxpayers are entitled to apply the deduction and one of them does not meet the requirement established in the previous point, the amount of the deduction for the other taxpayers will be reduced in the proportion resulting from the application of the rules for the apportionment of the minimum by descendants provided for in state legislation.

• The deduction will correspond to those who hold the title of large family (normally the parents).

Incompatibility

This deduction is incompatible with the deduction "For rental of habitual residence by large families."

Completion

In the case of marriage, when the deduction corresponds to both spouses, mark in column "Common" the large family category to which they belong.

Otherwise, or when there is a marriage and you have opted for individual data entry, you will mark the large family category in the "Of the Holder" column, also indicating the number of people who have the right to apply the deduction without taking into account the amount of their income: "1" when only the selected holder can apply it; "2" when it could be applied by two people etc,