Familia Numerosa


Expiration of the title of large family and right to deduction

After the large family title expires, the taxpayer raises the possibility of applying the deduction by large family, during the months since the title expired, until the renewal of the title (LIRPF 81.bis.1.c).

The status of large family must be accredited by the official title granted when the requirements established in the law are met. It is for the applicant’s autonomous residency community to have jurisdiction for the recognition of large family status, as well as for the issuance and renewal of the title accrediting that status and category (L 40/2003 art.5).

Therefore, during the months in which the title is not available,the right to deduction is not entitled because it is not recognized as a large family. However, if all other requirements are met, when the title is renewed, the deduction shall be entitled from the date of effect of the renewed title.


Deduction by large family or persons with disabilities in charge.

Taxpayers in any of the following situations:

  1. Carry out an activity on their own or as an employee for which they are registered under the corresponding social security or mutuality regime;
  2. Receive contributory and welfare benefits from the unemployment protection system;
  3. Receive pensions paid by the General Regime and the Special Social Security Schemes or by the State Passive Class Scheme, as well as taxpayers receiving benefits similar to those recognised to professionals not integrated in the RETA for alternative mutuals (provided that they are benefits for situations identical to those provided for in the corresponding Social Security pension) , may reduce the differential tax quota in the following deductions:

(a) For each disabled descendant entitled to the application of the minimum for descendants, up to EUR 1,200 per year.

b) For each ascendant with a disability entitled to the application of the minimum of ancestors, up to EUR 1,200 per year.

c) By the spouse not legally separated with a disability, provided that he does not have annual income, excluding exempt income, greater than EUR 8,000 or generates the right to deductions for descendants or ascendants with disabilities provided for in the letters a) and (b) up to EUR 1,200 per year. The income consists of the algebraic sum of net income (work, transferable and real estate capital, and economic activities), income allocations and the gains and losses of assets accounted for in the year, without applying the rules of integration and compensation. Yields are calculated in their net amount, i.e. after deducting expenses but without application of irregular income reductions, except for return on work (DGT CV 6-6-19 ; CV 9-7-19 ).

d) As an ancestor, or an orphaned brother of a father and mother, who is part of a large family under the L 40/2003, Protection of Large Families, or because he is a legally separated ancestor, or without marital link, with two children without the right to receive annuities for food and for which he is entitled to the entire minimum by descendants, up to 1,200 euros per year.

In the case of large families of special category, this deduction is increased by 100%.

The amount of the deduction referred to in this paragraph is increased by up to EUR 600 per year for each of the children who are part of a large family exceeding the minimum number of children required for that family to have acquired the status of large family of general or special category, as appropriate.

The large family deduction has been entitled from the first month in which the title of large family issued by the Autonomous Community (date of submission of the application for recognition of the title –L 40/2003 art.7-) (DGT CV 1-2-18 ; CV 24-6-19).