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Form 100. Personal Income Tax Declaration 2019

10.6.2. For family care

The taxpayer may deduct 100 euros for each descendant under three years of age, for each ascendant over seventy, and for each ascendant, descendant, spouse or sibling with a physical, mental or sensory disability with a degree equal to or greater than 65 percent in accordance with the scale referred to in article 148 of the Consolidated Text of the General Social Security Law.


  • That the descendant or ascendant, spouse or brother lives with the taxpayer for more than one hundred and eighty-three days of the calendar year. Children under three years of age are exempt from compliance with this requirement.
  • That the descendant or ascendant does not have gross annual income exceeding 6,000 euros. In the case of ascendants, descendants, spouses or siblings with disabilities, the gross income limit will be determined by 1.5 of the Public Indicator of Multiple Effects Income (IPREM), which for the 2019 financial year will be 1.50 per 7,519.59, this is 11,279.39
  • You will have the right to the deduction even if the relationship is by affinity.


The corresponding box will reflect the number of descendants under 3 years of age and/or ascendants over 70 years of age who give the right to apply the deduction. Additionally, the number of descendants, ascendants, spouse or siblings with disabilities equal to or greater than 65 percent who qualify for the deduction will be reflected.

In the case of marriage, if both spouses have the right to the deduction with respect to the same descendants or ascendants, their number will be reflected in box "Common" . Otherwise, the number of descendants/ascendants who qualify for the deduction will be reflected in box "Of the owner"