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Form 100. Personal Income Tax Return 2023

10.11.3. For large family

Amount and requirements

The taxpayer who holds the title of large family on the date of tax accrual may deduct the following amounts:

  • 250 euros in the case of families with up to two children, unless they enjoy the special category title, in which case it will be 400 euros.

  • In the rest of the cases, the deduction will increase by 250 additional euros for each child.

If the taxpayer or any of the descendants entitled to apply this deduction has a degree of disability equal to or greater than 65%, the previous deductions will be doubled.

When more than one taxpayer is entitled to apply the deduction in respect of the same descendants, the amount will be prorated among them in equal parts.

Incompatibility

This deduction is incompatible with the deduction "For families with 2 sons and daughters"

Completion

  • Children who are part of a large family

    To complete this box, you must take into account that the large family title will remain in force even if the number of children who meet the conditions to be part of the title is less than that established in article 2 of the Family Protection Law. Numerous as long as at least one of them meets the conditions provided for in article 3 of the aforementioned Law. However, in these cases the validity of the title will be understood exclusively with respect to the members of the family unit who continue to meet the conditions to be part of it and will not be applicable to children who no longer meet them.

    Therefore, only the children who continue to meet the conditions to be part of the large family will be entered in this box. (For example: If you are part of a large family with 3 children in which one of them no longer meets the age requirement to be part of it, the number of children you will have to register will be 2).

    The number of children will be reflected in the "Common" box when the large family is made up of both spouses and their children are common or not.

    Otherwise the number of children will be reflected in the "Owner's" box.

  • If you are part of a large family in a special category, you will check the box enabled for this purpose.

  • If any of the children who qualify for the deduction have a degree of disability equal to or greater than 65%, they will indicate it in the corresponding box.

  • If for any of the children both parents have right to this deduction or to the deduction "For families with two sons and daughters" regardless of whether or not any of them apply, it will be reflected in the box. correspondent.

  • If the family is made up of siblings who have lost their father and mother, indicate the number of siblings entitled to the deduction.

In the event that the taxpayer is entitled to this deduction and the deduction "For families with two sons and daughters," the program will calculate the most favorable one.