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Form 100. Personal Income Tax Declaration 2019

10.15.21. For taxpayers with two or more descendants

Taxpayers with two or more descendants may deduct 10 per 100 of the amount of the full regional tax, in individual or joint taxation, once the reductions to determine the net tax have been deducted from it. autonomous region, excluding this deduction, to which the state regulations regulating the tax refer.


  1. That the descendants generate in favor of the taxpayer the right to apply the corresponding minimum for descendants established by the state regulations regulating the tax.

  2. That the sum of the following tax bases does not exceed 24,000 euros:

    • Those of taxpayers who have the right, for the same descendants, to the application of the minimum for descendants.

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

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


If you meet the requirements to apply the deduction, you must mark the box in the data capture window with an "X".