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Form 100. Personal Income Tax Return Declaration 2017

10.11.2. For large family

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

  • 250 euros, in the case of a large family of general category.

  • 400 euros, in the case of a special category large family.

When one of the spouses or descendants to whom the personal and family minimum of the tax applies has a degree of disability equal to or greater than 65%, the previous deduction will be 500 and 800 euros respectively. For these purposes, people whose disability has been judicially recognized are considered to have a degree of disability equal to or greater than 65%, regardless of the degree of disability they have recognized.

This deduction will be applied by the taxpayer with whom the other members of the large family live. When they live with more than one person, the amount of the deduction will be prorated equally in the declaration of each of them.

The practice of this deduction will be subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

Completion

The following information will be indicated through a data capture window:

  • The deduction will correspond to those who hold the title of large family (normally the parents). In the case of marriage, when the deduction corresponds to both spouses, an "X" will be marked in column "Common" in the large family category in which they are classified.

  • Otherwise, it will be marked in the "Of the Holder" column and must also indicate the number of people who are entitled to the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.