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Form 100. Personal Income Tax Declaration 2019

10.12.7. For families with two or more descendants and low income

Taxpayers who have two or more descendants who generate in their favor the right to the minimum for descendants may apply a deduction of 10 per 100 of the amount resulting from reducing the full regional quota in the rest of regional deductions applicable in the Community of Madrid and the part of state deductions that apply to said full regional quota.


The sum of the general and savings tax bases cannot exceed 24,000 euros.

To calculate the sum of tax bases, the following will be added:

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

  2. Those of the descendants themselves who give the right to the aforementioned minimum.


 You must indicate if you are entitled to the deduction, marking an “X” in the box enabled for that purpose.