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Form 100. 2019 Personal Income Tax return

5.2.1. Children under 18 years old and older under parental authority who are extended or renewed

Only children (natural or adoption) who are under 18 years old on the date of accrual of the tax are listed in this section (unless the parents consent to live independently), or children of legal age who are legally incapacitated subject to extended or renewed parental authority.

In the data capture window, you must provide the following information for each of the children:

  • Surnames and forename
  • The Tax ID: You must fill in the children's NIF (Personal Tax ID) when they are over 14 years old, when, whatever their age, they obtain income or when the children are entitled to the deduction for dependent descendants with disabilities.
  • Date of birth
  • Link: The corresponding code of the following will be entered in the "Link" box:
    1. Son of both spouses

      No code will be displayed in the "Link" box in the tax return form.

    2. Child exclusively of the "First declarant," provided that the latter does not also live with the other parent.

      The tax return form will show the numerical code 1 in the joint tax return and in the individual tax return of the "first taxpayer."

    3. Exclusively a child of the "Spouse," provided that the latter does not also live with the other parent.

      The tax return form will show the numerical code 2 in the joint tax return and the numerical code 1 in the "spouse's" individual tax return.

    4. Son of the "First declarer" when said child also lives with the other parent.

      This code will be used in the following circumstances:

      1. If the two parents are not married or in cases of legal separation or divorce when there is also shared custody of the children.
      2. If one of the parents has died during the financial year and the children have lived with both parents until the date of their death, the surviving spouse must enter this code. The deceased spouse's declaration must contain the code "A."

      If you indicate this code "D" you must also enter the NIF, the full name, and the sex of the other parent. If the other parent has a NIF or NIE, they must tick the box set up for this purpose with an X.

      The tax return form will show the numerical code 3 in the joint tax return and in the individual tax return of the "first taxpayer."

    5. Child exclusively of the "Spouse" when the child also lives with the other parent, including cases of custody and custody shared between both parents.

      The tax return form will show the numerical code 4 in the joint tax return and the numerical code 3 in the spouse's individual tax return.

      If you indicate this "E" code, you must also enter the NIF, the full name, and the sex of the other parent. If the other parent has a NIF or NIE, they must tick the box set up for this purpose with an X.

  • Disability: If any of the related children can prove a degree of disability of 33% or more, at 100 December 31, the degree of disability recognised will be reflected by entering the corresponding code. 2019
  • Other situations: Only the "Other situations" box will be filled in when the people listed in this section are in any of the situations indicated below:
    • Key 2. Child of legal age legally disabled subject to extended parental authority.
    • Key 3. Son/daughter of the declarant if the latter lives with the other parent if they are married between both. (Example: Common-law partners with common children living).
    • Key 4. Son/daughter of the declarant when situations 2 and 3 occur simultaneously.
  • Date of adoption: In the case of adoption, the date (day, month and year) in which the registration in the Civil Registry took place or, if this registration is not necessary, the date of the corresponding judicial or administrative decision. In the case of adopted children who have previously been taken in, the date corresponding to fostering will also be indicated.
  • Date of death of the child if it is different from 31 December.
  • You must indicate whether the child is a family unit or NOT (example: In common-law couples or when the custody is kept and custody is shared, the parent making a joint declaration with the children will enter YES. The other parent will enter NO).
  • Income. If children under the age (or older children subject to extended or renewed parental authority) receive income, excluding exempt children, they must indicate the corresponding box and, as applicable:
    • If the child receives annual income of more than 8,000 euros, excluding exempt income, it will mark the corresponding box.
    • If the child submits an individual tax return for income above 1,800 euros, the corresponding box will be marked.

    In the case of common-law couples, and legal separation or divorce, provided that the child's custody and custody shared, the parent who does not file a joint tax return with the children must not relate to those who file a tax return with income greater than 1,800 euros or those who have income greater than 8,000 euros.

    Once the above details have been filled in, when you click on "accept," the program will ask you whether you authorize all the members of the family unit who have obtained income. With this authorization, the program calculates the individual tax returns and the joint tax return. If you do not authorise it, you will have to mark individual taxation.

    The programme only allows a maximum of four children receiving income.