10.15.4. For large or single-parent family

In general:
- Amount
  - 330 euros for large families or single-parent families of the general category.
  - 660 euros in the case of a large family or a single-parent family of a special category.
- Requirements and conditions
  - In the case of a large family or a single-parent family of the general category, the sum of the general taxable base and the savings taxable base cannot exceed 30,000 euros in individual taxation or 47,000 euros in joint taxation.
  - In the case of a large family or a special category single-parent family, the sum of the general taxable base and the taxable base of the taxpayer's savings cannot exceed 35,000 euros in individual taxation or 58,000 euros in joint taxation.
  - At the date of accrual, hold the title of large family, issued by the competent body of the Generalitat, the State or other autonomous communities.
  - At the date of accrual, hold the title of single-parent family issued by the competent body of the Generalitat.
  - This deduction will be made by the taxpayer with whom the other family members who give rise to the right to the deduction 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 deductions for birth or adoption, for multiple births or adoptions, and for the birth or adoption of children with disabilities.
- Limit
  
  Large or single-parent family 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 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 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 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  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 44,000)
  Large or single-parent family of 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 31,000 euros in individual taxation, or less than 54,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 31,000 and 35,000 euros in individual taxation, or between 54,000 and 58,000 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 31,000)
  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 54,000)
  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.
For taxpayers who died before October 28:
- Amount
  - 300 euros for large families or single-parent families of the general category.
  - 600 euros in the case of a large family or a single-parent family of a special category.
- Requirements and conditions
  - In the case of a large family or a single-parent family in the general category, the sum of the general taxable base and the savings taxable base cannot exceed 25,000 euros.
  - In the case of a large family or a special category single-parent family, the sum of the general taxable base and the taxable base of the taxpayer's savings cannot exceed 30,000 euros.
  - At the date of accrual, hold the title of large family, issued by the competent body of the Generalitat, the State or other autonomous communities.
  - At the date of accrual, hold the title of single-parent family issued by the competent body of the Generalitat.
  - Likewise, taxpayers who meet the conditions for obtaining the title of large or single-parent family on the date of accrual of the tax and who have submitted, prior to that date, an application to the competent body for issuing said title 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 on personal income tax.
  - This deduction will be made by the taxpayer with whom the other family members who give rise to the right to the deduction 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 deductions for birth or adoption, for multiple births or adoptions, and for the birth or adoption of children with disabilities.
- Limit
  
  Large or single-parent family 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.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction 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.
  
  Large or single-parent family of 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.
  
  When the sum of the general taxable base and the savings taxable base is between 26,000 and 30,000 euros in individual taxation, the deduction limit will be the result of multiplying the amount or deduction 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).
  
  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.

Completion

The following information will be indicated through a data capture window:

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

Otherwise, or when there is a marriage and you have opted for individual data capture, you will mark the category 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.