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Practical manual for Income Tax 2020.

For large family

Regulations: Art. 3 Text Revised legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

Deduction amounts

  • 500 euros, generally , for having the status of a large family on the last day of the tax period (normally, December 31). The concept of a large family for these purposes is that established in the state legislation on the matter.

    See in this regard Law 40/2003, of November 18, on the protection of large families ( BOE of the 19th).

  • 1,000 euros when any of the spouses or descendants who are included in the calculation of the minimum for descendants, has a degree of disability equal to or greater than 65 percent .

    For these purposes, the degree of disability, the determination of which will be carried out in accordance with the scale currently established in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31), will be accredited by means of a certificate issued by the competent body in the matter. Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if said degree is not reached.

Increase in deduction

The amount of the deduction will be increased by 820 euros for each descendant, from the fourth inclusive , to whom the minimum for descendants is applicable.

Requirements and other conditions of application

Regulations: See art. 10 of the Consolidated Text of the legal provisions of the Community of Castile and Leon on own and transferred taxes.

  • If the right to the deduction is generated in 2020, the total taxable base (boxes [ 0435 ] and [ 0460 ] of the declaration), less the personal and family minimum (box [ 0520 ] of the declaration) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation.
    • - 31,500 euros in joint taxation.

  • This deduction will be applied by the taxpayer who is a member of a large family and with whom the other members of the large family live. When they live with more than one taxpayer, the amount of the deduction , in the case of individual , will be prorated equally in the declaration of each of them.

    If only one of the spouses is entitled to the deduction, because the other exceeds the taxable base limits less the personal and family minimum required, the deduction applicable by the former will be half of its total amount. Half of the total amount of the deduction will also be eligible for the taxpayer whose spouse did not reside in the Community of Castilla y León in 2020.

  • To apply this deduction, the taxpayer must be in possession of the document proving the status of large family issued by the competent body in the matter of the Community of Castilla y León.

  • In the event that the taxpayer does not have a sufficient autonomous integral quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until the total amount of the deduction exhausted, if applicable.

Note: Taxpayers who have not exhausted the entire deduction, either in the tax period in which the right to it is generated or in the three following periods, may request payment of the amount that remains to be applied.