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Form 100. Personal Income Tax Declaration 2019

10.6.11. For single-parent families

The owner of a single-parent family may deduct 200 euros per year.

In cases of legal separation or when there is no marital bond, the single-parent family will be considered to be that formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

  1. Minor children, with the exception of those who, with the consent of their parents, live independently of them.
  2. Judicially incapacitated children of legal age subject to extended or rehabilitated parental authority.

In the case of separated or divorced parents who have joint custody of the children, it is NOT considered that there is a single-parent family with respect to any of them.

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


If you meet the requirements to apply the deduction, you will check the box enabled for this purpose.