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Form 100. Personal Income Tax Return Declaration 2017

10.7.7. For large family

Taxpayers who are recognized as large families on the tax accrual date may deduct the following amounts:

  • Large families in general category: 200 euros.

  • Large families in special category 400 euros.

The deduction will be 300 and 900 euros, respectively, when one of the spouses and descendants to whom the personal and family minimum of the tax is applicable, have a proven degree of disability equal to or greater than 65 percent and generate the right to apply the minimum for disability.

Requirements:

The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

When two or more taxpayers are entitled to apply the deduction for the same descendants, and one of them does not meet the requirements established in the previous point, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum by descendants provided for in state legislation.

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 the spouse is classified .

  • Otherwise, it will be marked in the "From the Owner" column.

  • The number of people who would be entitled to apply the deduction regardless of the amount of their income must also be indicated: "1" when only the selected holder could apply it; "2" when it could be applied by two people etc,