Skip to main content
Form 100. 2019 Personal Income Tax return

10.1.9. For parent or parent of single-parent family and, if applicable, with ascendants over 75 years old

Taxpayers who are mothers or parents of single-parent families on the date of accrual of the tax will have the right to apply a deduction of 100 in the regional tax quota.

The deduction will also be increased by 100 euros for each ascendant who lives with the single-parent family, provided that the parent family generates the right to apply the tax-free threshold for ascendants over 75 years of age.

When several taxpayers have the right to apply the deduction provided for in the previous paragraph, the rules of apportionment, coexistence and other limits provided for in the state regulations on Personal Income Tax will be complied with.

Taxable base limit

The sum of the general tax bases and the savings must not exceed 80,000 euros in individual taxation or 100,000 euros in the event of joint taxation.

Concept of single-parent family

The single-parent family will be considered to be that of the mother or father and all the children living with one or the other and who meet any of the following requirements:

  1. Children of legal age, except those who, with the consent of the parents, live independently of them.

  2. Children of legal age who are legally incapacitated subject to extended or renewed parental authority.


A data capture window will open where you must indicate whether you have the right to the deduction.

The window will show the number of ascendants over 75 years of age with the right to the minimum per ascendant.