Income Tax (IRPF) Deduction for Large Families — Modelo 143

State income tax deduction for large families, compatible and cumulative with the deduction for descendants with disabilities (EST-002) — both can be claimed simultaneously as independent deductions. It can be collected in advance monthly (€100/month) or applied as a lump sum on your Income Tax Return. If the family reaches the Special category thanks to double counting a child with a disability (see EST-008), the deduction reaches the maximum amount (€2,400/year) even with only 2 or 3 "physical" children.

Requirements

• •Valid Large Family Certificate (Título de Familia Numerosa)
• •Active registration in Seguridad Social, mutual fund, or receiving unemployment/pension benefits to qualify for advance monthly payments

Steps to follow

1. 1Ensure you have a valid Large Family Certificate (Título de Familia Numerosa) as a prerequisite.
2. 2Decide whether to receive monthly advance payments or claim the full amount on the following year's Income Tax Return.
3. 3For advance monthly payments, submit Modelo 143 via the Agencia Tributaria online portal (Sede Electrónica).
4. 4To claim it on your tax return, check the box for large family tax deduction when filing your Income Tax Return (Renta).

Required documents

• •Valid Large Family Certificate (Título de Familia Numerosa)
• •Seguridad Social registration certificate or equivalent for Modelo 143
• •DNI/NIE of the applicant

Where to file it

Agencia Estatal de Administración Tributaria (AEAT)

• •Sede electrónica de la Agencia Tributaria
• •Aplicación móvil de la Agencia Tributaria