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Form 100. 2019 Personal Income Tax return

10.6.2. For family care

The taxpayer can deduct 100 euros for each descendant under three years of age, for each ascendant over seventy, and for each ascendant, descendant, spouse or brother with physical, mental or sensory disability with a degree of 65% or more according to the scale referred to in article 148 of the Consolidated Text of the General Social Security Act.


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


The corresponding box will show the number of descendants under 3 years old and/or those over 70 years old who give the right to apply the deduction. In addition, the number of descendants, ascendants, spouse or siblings with disabilities shall be reflected at the same or higher level as 65 per 100 who give entitlement to the deduction.

In the event of marriage, if both spouses have the right to deduction with respect to the same descendants or ascendants, their number will be shown in the "Common" box. In another case, the number of descendants/ascendants who give entitlement to the deduction will be shown in the "Holder's" box