For large or single-parent family

Regulations: Art. 4.One.d), Four and Fifth of Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes.

Deduction amounts

• 300 euros , in the case of a large family or a single-parent family of the general category.

• 600 euros , in the case of a large family or a single-parent family of a special category.

Requirements for applying the deduction

• Large family :

  The taxpayer must hold the title of large family issued by the competent body in matters of Social Services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities, on the date of accrual of the tax .

  The conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the protection of large families ( BOE of 19).

• Single parent family:

  The taxpayer must hold the title of single-parent family issued by the competent body in matters of Social Services of the Generalitat, on the date of accrual of the tax (normally, December 31).

  In the case of single-parent families, the recognition of the status of single-parent family will be done in accordance with the provisions of Decree 19/2018, of March 9, of the Consell, which regulates the recognition of the status of single-parent family in the Valencian Community ( DOCV of 23).

  Notwithstanding the above, this deduction may also be applied by taxpayers who, meeting the conditions for obtaining the title of large or single-parent family on the date of accrual of the tax, have submitted an application to the competent body prior to said date. 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 in the state regulations governing IRPF .

  For these purposes, it should be noted that the procedure for regularization of the loss of the right to deductions made in previous years is discussed in Chapter 18.

The sum of the general taxable base and the savings taxable base , may not exceed the following amounts:

1. When the taxpayer belongs to a large family or a single-parent family of the general category:

   • 25,000 euros in individual declaration.
   • 40,000 euros in joint declaration.

2. When the taxpayer belongs to a large family or a special category single-parent family:

   • 30,000 euros in individual declaration.
   • 50,000 euros in joint declaration.

The deduction will be applied by the taxpayer with whom the other members of the large or single-parent family live. When these live with more than one taxpayer who declares the tax, the amount of the deduction will be prorated equally in the declaration of each of them.

Quantitative limits of the deduction

1. Case of a large family or a single-parent family of general category

   • The full amount of the deduction (300 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

   • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the deduction amounts will be as follows:

     1. In individual taxation, the result of multiplying the amount of the deduction (300 euros) by a percentage obtained by applying the following formula:

        100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)

     2. In joint taxation , the result of multiplying the amount of the deduction (600 euros) by a percentage obtained from the application of the following formula:

        100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general and savings taxable base and 46,000)

2. Special category large or single-parent family case

   • The full amount of the deduction (600 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 26,000 euros , in individual taxation, or less than 46,000 euros, in joint taxation.

     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.

   • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 26,000 and 30,000 euros , in individual taxation, or between 46,000 and 50,000 euros , in joint taxation, the deduction amounts will be as follows:

     1. In individual taxation l, the result of multiplying the amount of the deduction (600 euros) by a percentage obtained from the application of the following formula:

        100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general and savings taxable base and 26,000)

     2. In joint taxation , the result of multiplying the amount of the deduction (600 euros) by a percentage obtained from the application of the following formula:

        100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the taxpayer's general and savings taxable base and 46,000)

Compatibility

This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoptions" and "For birth or adoption of children with disabilities".