Income 2018: benefits in the declaration for large families

If the mere fact of having children is one of the cases with which you can save the most in your income statement, being a large family this saving is multiplied. And, to the increase in family minimums are added a series of specific deductions for large families, both at the state level and at the regional level.

When it is considered that there is a large family

Let's start with the main thing. When is it considered that there is a large family? The requirements for a family unit to be considered as such depends on the number of members that compose it.

This concept is regulated in article 2 of Law 40/2003, of November 18, on the Protection of Large Families:

  • One or two ascendants with three or more children, whether common or not.
  • One or two ascendants with two children, whether common or not, provided that at least one of them is disabled (33%) or unable to work.
  • The father or mother separated or divorced with three or more children, common or not, provided they are under their economic dependence, even if they are in different family units and do not live in the marital home.
  • Two ascendants if both are disabled or at least one of them, has a degree of disability equal to or greater than 65%, or is unable to work, with two children, common or not.
  • Two or more orphaned brothers of father and mother under guardianship, foster care or guardian, who live with the guardian, welcoming or guardian, but are not at their expense.
  • Three or more fatherless mother brothers over 18 years or two, if one of them is disabled, they live together and have an economic dependence between them.
  • The father or mother with two children, when the other parent has died.

In addition to these requirements, family unit members must meet a series of requirements:

  • Children they must be under 21 years old in general, except in the case that they are studying, appropriate to their age and qualification or aimed at obtaining a job, in which case it will be extended up to 25 years, or in the case that they are disabled or unable to work.
  • That the children live with the ascendant or ascendant, even if they are separated.
  • That the children depend economically on the ascendant or ascendants. That is, your income does not exceed the Public Indicator of Multiple Effects Income (IPREM), or € 7,519.59 in 14 payments for 2019.

Categories of large families

There are two categories of large families:

  • Special: that is, the family units of 5 or more children and those of 4 when, at least three of them come from childbirth, adoption or permanent or preadoptive foster care, multiple. A large family of special category will also be considered those whose annual income, including extraordinary payments, divided by the number of members that make them up, does not exceed 75% of the current Multiple Effect Income Public Indicator (IPREM).
  • general: the rest of large families.
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Increase of the family minimum in the income statement

Having children increases the family minimum in the income statement, which adds to the personal minimum of the taxpayer. The more children we have, the greater the amount exempt from the IRPF payment, as follows:

Number of children

Taxpayer minimum increase

1

2.400 €

2

2.700 €

3

4.000 €

4 or more

4.500 €

These amounts apply when children under 25, provided that they do not have income over € 8,000 and do not present the rent on their own with income of more than € 1,600. In addition, they will be increased by an additional € 2,800 if the descendant is less than 3 years old.

These amounts apply per family unit, so that they are divided between two in case the descendants live with both spouses. That is, in the case of a family consisting of two ascendants and three children of 9.6 and 2 years, the amount to be applied by each taxpayer in individual return will be € 5,950 (€ 2,400 for the first child, € 2,700 for the second and € 4,000 for the third, plus € 2,800 for the child under three years divided between the two spouses).

In Renta Web, this information is automatically reflected when you enter the information of the children in the personal data. The boxes are 0513 and 0514.

Deductions for large families in the income statement

Along with the increase in family minimums, there is a specific deduction for large families in the income statement. This deduction is € 1,200, and to benefit from it we must meet a series of requirements:

  • Be large family of general character or special
  • Being a single parent family with two or more dependent children, provided that a food pension is not received.
  • Taxpayers with ascendants or descendants in charge who have disabilities.
In Babies and more, what advantages do we have as a large family: aid, discounts, benefits and deductions

In the case of large families of a special nature, This deduction is multiplied by two, up to € 2,400.

Like the deduction for maternity, the deduction for large family can be collected in advance by presenting the 143 model of the Tax Agency.

If we opt for the payment through the declaration of income, the deduction for large families is included in box 0660 of Web Income. In her, we will have to report the identification number of the large family and the category, in addition to other data related to information on the family unit:

In Babies and moreRenta 2018: the draft boxes of the declaration that interest you most if you are a father or mother

Autonomous deductions for large families

Some autonomous communities also offer deductions for large families in the IRPF regional section. These are the ones that offer it and the circumstances and requirements to access them:

  • Asturias: Asturian large families may apply an additional deduction of € 505 per large family with general character and double for special category. For this, the taxpayer's tax base may not exceed € 25,009 in individual taxation or € 35,240 in joint taxation.
  • Canary Islands: in the Canary Islands a deduction of 200 is applied for a large family of a general nature and double for a large family of special category. These deductions will increase to € 500 and € 1,000, respectively, if any member has a recognized disability of at least 65%. To access it, the taxpayer's tax base may not exceed € 39,000 in individual taxation or € 52,000 in joint taxation.
  • Castile and Leon: The families of this autonomous community may benefit from a deduction of € 246 in general, € 410 from the fourth child and € 492 if any of them has a recognized disability of at least 65%. The requirements are a tax base of less than € 18,900 in individual taxation or € 31,500 in joint taxation.
  • Castilla la Mancha: in Castilla La Mancha a deduction of 200 is applied for a large family of a general nature and double for a large family of special category. These deductions will increase to € 300 and € 900, respectively, if any member has a recognized disability of at least 65%. To access it, the taxpayer's tax base may not exceed € 27,000 in individual taxation or € 36,000 in joint taxation.
  • Galicia: Galician families may benefit from a deduction of € 250 for a large general family and € 400 for a large family of special category. When one of the family members has a disability of 65% or more, the deduction will be € 500 and € 800, respectively.
  • Valencian Community: in Valencia, taxpayers may benefit from a deduction of € 300 for a large family of a general nature and € 600 for a large family of special category. To access it, the taxpayer's tax base may not exceed € 25,000 in individual taxation or € 40,000 in joint taxation for general category families, or € 30,000 and € 50,000, respectively, for specials.

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