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Form 100. Personal Income Tax Return 2023

10.8.13. For large family

Amount

Taxpayers who are members of a large family and live with the other members of the large family may deduct:

  1. Generally, 600 euros.

  2. In the case of a large family with four children who qualify for the application of the minimum per child, the deduction will be 1,500 euros.

  3. In the case of a large family with five children who qualify for the application of the minimum per descendant, the deduction will be 2,500 euros.

  4. The deduction of the previous section will be increased by an additional 1,000 euros for each descendant from the sixth and subsequent ones that give the right to apply the minimum per descendant.

  5. When one of the spouses or descendants to whom the minimum for descendants applies has a degree of disability equal to or greater than 65 %, the deductions provided for in letters a, b and c will be increased by 600 euros.

    A disability level equal to or greater than 65% will be considered accredited in the case of taxpayers whose disability is declared judicially, even if said level is not reached.

    Following the entry into force of Law 8/2021 amending the Civil Code, the reference to judicial incapacity is extended to judicial resolutions establishing representative guardianship of persons with disabilities.

The concept of large family for these purposes is that established in Law 40/2003, of November 18, on the Protection of Large Families.

To determine the status of a large family, the situation existing on the date of accrual of the tax will be taken into account, and the person must be in possession of the supporting document issued by the competent body in the matter of the Community of Castilla y León.

This deduction will be applied by the taxpayer with whom the other members of the large family live. When there is more than one taxpayer entitled to apply this deduction, the amount of the deduction will be prorated equally in the declaration of each of them.

Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year will be able to apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

If the entire deduction for 2020 has not been exhausted in this fiscal year, the taxpayer may request payment of the amount remaining to be applied from the Regional Government of Castilla y León.

Completion

Through a data capture window you must indicate whether you have the status of a large family:

In the "Common" column when in the case of marriage the status of large family corresponds to both spouses.

Otherwise, or when there is a marriage where the individual data capture has been chosen, this will be indicated in the "Of the Holder" column, also reflecting the number of people who would be entitled to apply the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.