5.2.2. Children over 18 years old and other descendants.

This section will relate:

Children aged between 18 and 24 years and who are not subject to extended or renewed parental authority.
Children aged 25 or older with disabilities who are not subject to extended or renewed parental authority.
Other descendants other than children (grandchildren, great-grandchildren) and people in foster care or guardianship (or those who have custody and custody by court order) under 25 years or over that age with disabilities.

They must not be related in this section (as they do not give the family tax-free threshold for descendants), descendants (children, grandchildren, bismuth grandchildren...) and/or persons in foster care or those who have custody and custody by court order in the following cases:

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

If taxpayers have different degrees of kinship with the descendant (e.g. Parents and grandparents) the minimum will be entirely the same as those of the closest degree (parents), unless they do not have annual income, excluding those exempt, of more than 8,000 euros, in which case they will correspond to those of the following degree (grandparents).

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

Surname, name and Tax ID
The first and last names, the name and the tax identification number of each of the related persons will be entered.

You will have to fill in the NIF (Personal Tax ID) when they are over 14 years old, when, whatever their age, they obtain income or when they give entitlement to the deduction for dependent descendants with disabilities.
Date of birth. The day, month and year of birth of each of the related persons will be indicated.
Link
The corresponding code of the following will be entered in the "Link" box:
1. Child or descendant or person linked to both for reasons of guardianship or fostering (or those who have custody and custody due to court order)
  No code will be displayed in the "Link" box in the tax return form.
2. Child or descendant exclusively of the "First declarant" or person linked solely to the "First declarant" for reasons of guardianship or fostering (or those who have custody due to court order), provided that, in the case of children, they do not 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. Child or descendant exclusively of the "Spouse" or person linked solely to the "Spouse" for reasons of guardianship or fostering (or those who have custody due to court order), provided that, in the case of children, they do not 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. 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.
  
  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 deceased spouse's declaration must contain the code "A."
  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. If you indicate this "E" code, you must also enter the NIF, the full name, and the sex of the other parent of the other parent.
  If the other parent is a NIE, they must tick the box set up for this purpose with an X.
  
  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.
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 box "Other situations" will be filled in when the people listed in this section are in any of the situations indicated below:
1. Descendants other than children (grandson, great-grandson, etc.) or person linked to the taxpayer for reasons of guardianship or fostering or those who have custody and custody due to court ruling.
2. Child of legal age or disabled person, subject to extended or renewed parental authority.
3. Son or daughter of the "First declarant" when he/she also lives with the other parent (parent) without being married to both parents.
4. Son or daughter of the taxpayer when the 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) 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.
Remember that in the case of foster care, you must also include the "1" code in the box corresponding to "other situations."
Date of death of the child if it is different from 31 December.
If the descendant has passed away in 2019, they must enter the date of death.

In addition, if you have the right to deduction for descendants with disabilities, you must fill in the details requested. The completion of this section is set out within the deduction itself.