10,6,11. By single-parent families

The single-parent family holder may deduct 200 euros per year.

In cases of legal separation or where there is no marriage link, the single-parent family will be considered to be that of the mother or father and the children living with one or the other and who meet any of the following requirements:

1. Children of legal age, except those who, with the consent of the parents, live independently of them.
2. Children of legal age who are legally incapacitated subject to extended or renewed parental authority.

In the case of separated or divorced parents who have the custody and shared custody of children, it is NOT considered that there is a single-parent family with respect to none of them.

In order to apply the deduction, the sum of the general tax base and the taxable base of the savings, before the reductions for personal and family tax-free threshold, must be less than 30,000 euros.

Completion

If you meet the requirements for applying the deduction, you will mark the box set up for this purpose.