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Form 100. 2019 Personal Income Tax return

10,12,7. For families with two or more descendants and reduced income

Taxpayers who have two or more descendants who generate the right to the tax-free threshold for descendants may apply a deduction of 10 for 100 of the amount resulting from reducing the total autonomous community contribution in the rest of the Autonomous Community deductions applicable in the Community of Madrid and the part of State deductions applied to this total autonomous community payment.


The sum of the general tax bases and the savings cannot be greater than 24,000 euros.

The following will be added to calculate the sum of taxable bases:

  1. Those of taxpayers who have the right, for the same descendants, to apply the corresponding minimum, whether individually or jointly declared.

  2. Those of the descendants who give entitlement to the aforementioned minimum.


 You must indicate whether you have the right to the deduction, marking with an "X" in the box enabled for that purpose.