For large family
Regulations: Art. 13 Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21
Amount of deduction
As a general rule, the taxpayer who holds, on the date of accrual of the tax (normally, December 31), the title of large family may deduct the amount that comes from the following:
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597 euros , when it concerns a large family of general category .
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796 euros , when it concerns a large family of special category .
When one of the spouses or descendants to whom the personal and family minimum provided for in the regulations of Personal Income Tax applies has a degree of physical, mental or sensory disability equal to or greater than 65% , the amount of the deduction will be :
Attention : It should be recalled that Article 41 of the Consolidated Text equates members of de facto couples with spouses with respect to regional deductions from Personal Income Tax .
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1,326 euros , when it concerns a large family of general category .
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1,459 euros , when it concerns a large family of special category .
If the common-law partner with a disability equal to or greater than 65 percent is NOT included in the large family title, general or special , the deduction to be applied by the taxpayer will be, respectively, 597 or 796 euros. If is included , the deduction to be applied by the taxpayer will be 1,326 or 1,459 euros, without prejudice to its apportionment if there are two taxpayers entitled to its application.
Requirements and conditions of application
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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 November 19).
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The large family title must be issued by the competent body in matters of social services of the Government of the Canary Islands or by the corresponding bodies of the State or other Autonomous Communities.
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The deduction will be applied by the taxpayer with whom the other members of the large family live. When these live with more than one taxpayer , the amount of the deduction will be prorated equally in the declaration of each of them.
Compatibility
This deduction is compatible with the application of the regional deduction "For the birth or adoption of children."