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Form 100. Personal Income Tax Return 2019

10.1.1. For taxpayers receiving family aid

This deduction is only applicable in the case of taxpayers who died before July 25, 2019.

Taxpayers who have received financial aid in application of the regulations of the Autonomous Community of Andalusia to support Andalusian families will have the right to apply the following deductions to the autonomous community's full rate:

  1. If you are entitled to receive financial aid for a child under 3 years of age at the time of a new birth: 50 euros for each child under 3 years of age who is part of the taxpayer's family unit.

  2. If you are entitled to receive financial assistance for multiple births: 50 euros per child born who is part of the taxpayer's family unit.

When the deduction corresponds to two taxpayers, its amount will be distributed between them in equal parts.

Taxable Base Limit

These deductions may be applied by taxpayers whose annual income of the family unit in which they are part does not exceed 11 times the minimum interprofessional salary, that is, 118,800 euros per year.

The annual income of the family unit is considered to be composed of the general tax base and the savings tax base.

Completion

Through a data capture window you must indicate:

  • Beneficiaries of aid for children under 3 years of age at the time of a new birth :

    In the case of a marriage and when both spouses are entitled to the deduction, you must indicate in the "common" box the number of children who entitle you to receive the aid.

    In other cases or when there is a marriage where the individual data collection has been chosen, the number of children under three years of age who entitle them to receive the aid will be reflected in the "Holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to it.

  • Beneficiaries of aid for multiple births :

    In the case of a marriage and when both spouses are entitled to the deduction, you must indicate in the "common" box the number of children who entitle you to receive the aid.

    In other cases or when a married couple has opted for individual data entry, the number of children for which they are entitled to receive the multiple birth aid will be reflected in the "Owner" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to it.