10,3,10. For single-parent families
Taxpayers who are dependent on descendants may apply a deduction of 303 euros, provided that they do not live with any other person outside the aforementioned descendants, unless they are ascendants that generate the right to apply the tax-free threshold for ascendants.
This deduction is compatible with the autonomous deduction "For large families"
When, during the financial year, an alteration of the family situation is made for any reason, for the purposes of applying the deduction, it will be understood that there has been coexistence when such a situation has occurred for at least 183 days a year
Descendants will be considered for the purposes of this deduction:
Children under age, both for paternity and adoption, provided that they live with the taxpayer and do not have annual income, excluding exempt children, of more than 8,000 euros.
Children of legal age with disabilities, both in relation to paternity and adoption, provided that they live with the taxpayer and do not have annual income, excluding exempt children, of more than 8,000 euros.
The descendants referred to in paragraphs a) and b) above who, without living with the taxpayer, are financially dependent on the taxpayer and are in specialised centres.
Persons linked to the taxpayer for the purpose of guardianship and fostering will be assimilated to descendants, under the terms provided for in the applicable civil law.
In the event of cohabitation with descendants who do not have this consideration for the purposes of the deduction, the right to the deduction will not be lost provided that the annual incomes of the descendant, excluding exempt children, do not exceed 8,000 euros.
The general tax base and savings plus the amount of the annual tax returns for exempt foods may not exceed 35,240 euros.
A data capture window will open where you must mark with an "X" if you have the right to deduction and the amount of the annual payments for exempt foods received by children by virtue of a court decision.