5.2.2. Children over 18 years of age and other descendants.

In this section the following will be listed:

Children between the ages of 18 and 24 who are not subject to extended or rehabilitated parental authority.
Children aged 25 years or older with disabilities who are not subject to extended or rehabilitated parental authority.
Descendants other than children (grandchildren, great-grandchildren) and persons in foster care or guardianship (or those who have custody and care by court order) under 25 years of age or over that age with a disability.

Descendants (children, grandchildren, great-grandchildren, etc.) and/or persons in foster care or guardianship or for whom custody and care is granted by court order in the following cases should not be listed in this section ## (because they do not give the right to the family minimum for descendants):

When they receive income of more than 8,000 euros, excluding exempt income.
When filing a tax return with income greater than 1,800 euros.

In the event that the taxpayers have different degrees of kinship with the descendant (example: parents and grandparents) the minimum will correspond entirely to those in the closest degree (parents) unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those in the next degree (grandparents).

In the data capture window you must provide the following information:

Last name, first name and NIF
The two surnames, the first name and the tax identification number of each of the related persons must be recorded.

You will necessarily have to complete the NIF when they are over 14 years old, when, whatever their age, they obtain income or when they are entitled to the deduction for dependent disabled descendants.
Birthdate. The day, month and year of birth of each of the related persons will be indicated.
Linking
The key that corresponds to those indicated below will be entered in box "Link" :
1. Child or descendant or person linked to both by reason of guardianship or foster care (or of whom the child has custody by court order)
  No key will be displayed in the "Link" box on the declaration form.
2. Child or descendant exclusively of the "First Declarant" or person linked solely to the "First Declarant" by reason of guardianship or foster care (or of whom custody and care is granted by court order), provided that, in the case of children, they do not also live with the other parent.
  
  The numerical code 1 will be displayed on the declaration form in the joint declaration and in the individual declaration of the "first declarant".
3. Child or descendant exclusively of the "Spouse" or a person linked solely to the "Spouse" by reason of guardianship or foster care (or of whom the person has custody by court order), provided that, in the case of children, they do not also live with the other parent.
  On the declaration form, the numerical key 2 will be displayed in the joint declaration and the numerical key 1 in the individual declaration of the "spouse".
4. Child of the "First Declarant" when said child also lives with the other parent. If you indicate this key “D” you must also include the NIF, surnames, first name and sex of the other parent.
  If the other parent does not have a NIF or NIE, they must mark the box provided for this purpose with an X.
  
  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. However, the code "A" must be entered in the declaration of the deceased spouse.
  On the declaration form, the numerical code 3 will be displayed in the joint declaration and in the individual declaration of the "first declarant".
5. Child exclusively of the "Spouse" when said child also lives with the other parent, including cases of shared custody between both parents. If you indicate this key “E”, you must also include the NIF, surnames, first name and sex of the other parent.
  In the event that the other parent does not have NIFo NIE , they must mark with an X the box provided for this purpose.
  
  On the declaration form, the numerical key 4 will be displayed in the joint declaration and the numerical key 3 in the spouse's individual declaration.
Disability. In the event that any of the related children can prove a degree of disability equal to or greater than 33%, as of December 31, 2019, the recognized degree of disability will be reflected by recording the corresponding code.
Other situations: Box "Other situations" will only be completed when the persons listed in this section are in any of the situations indicated below:
1. Descendants other than children (grandchild, great-grandchild, etc.) or a person linked to the taxpayer by reason of guardianship or foster care or of whom the taxpayer has custody by court order.
2. An adult son or daughter who is legally incapacitated, subject to extended or rehabilitated parental authority.
3. Son or daughter of the "First Declarant" when he or she also lives with the other parent (father or mother) without there being a marriage between both parents.
4. Son or daughter of the taxpayer when situations 2 and 3 above occur simultaneously.

Date of adoption. In the case of adoption, or in the case of permanent or pre-adoptive foster care, the date (day, month and year) on which registration in the Civil Registry took place shall be indicated or, if such registration is not necessary, the date of the corresponding judicial or administrative resolution. In the case of adopted children who have previously been in foster care, the date corresponding to the foster care will also be indicated.
Remember that in the case of foster care, you must also enter key "1" in the box corresponding to "other situations".
Date of death of child if other than December 31.
If the descendant died in 2019, the date of death must be entered.

Additionally, if you are entitled to the deduction for a disabled descendant, you must fill in the additional information requested. The completion of this section is explained within the deduction itself.