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Form 100. 2019 Personal Income Tax return

10,15,21. By taxpayers with two or more descendants

Taxpayers with two or more descendants can deduct 10% from the total amount of the autonomous community tax, individually or 100 once the reduction has been deducted from it, the regional tax liability, excluding this deduction, as referred to in the state tax regulations, is determined.


  1. That the descendants generate the right to the application of the corresponding tax-free threshold for descendants established by the state tax regulations.

  2. The sum of the following taxable bases shall not exceed 24,000 euros:

    • Those of taxpayers who have the right, for the same descendants, to apply the tax-free threshold for descendants.

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

    • Those of all members of the family unit who pay taxes jointly with the taxpayer and are not included in the two previous sections.


If you meet the requirements for applying the deduction, you must check the box in the data capture window with an "X."