10,5,19. By single-parent families

The taxpayer who is dependent on descendants may deduct 100 euros, provided that they do not live with any other person other than those of these descendants, unless they are ascendants that generate the right to apply the tax-free threshold for ascendants.  

Conditions for applying the deduction  

Descendants shall 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 the previous sections who, without living with the taxpayer, are financially dependent on the taxpayer and are in specialised centres.

 Persons linked to the taxpayer for the purposes of guardianship and fostering will be assimilated to descendants, under the terms provided for in the current legislation.

 Requirements

 The sum of the general tax base and the gross tax base of the savings, of the tax return corresponding to the financial year in which the right to deduction originates, should not be greater than:

• 39,000 Euros in individual taxation.
• 52,000 Euros in joint taxation.

 When, during the tax period, 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.

Completion

You must tick the corresponding box if you have the right to apply the deduction, in accordance with the requirements and conditions set out.