5,2,3 Children who are members of the family unit who have not received income and other descendants with a right to a minimum

The data corresponding to children and other descendants are entered, modified or ratified in accordance with the provisions of points 5,2,1 and 5,2,2 above. However, once this data has been accepted, the program will allow you to reflect, if you have not done so in the previous sections, children and other descendants who meet certain conditions.

In the section "Children who are members of the family unit who have not received income and other descendants entitled to the minimum for this reason" may only relate:

• Children in the family unit who have not obtained income. If any of the children in their family unit forgot to reflect (according to what was set out in 5,2,1) who had income, they must start a new declaration to collect that situation in the corresponding section. Likewise, if there is no related child with income that forms part of their family unit, they would be processed.
• Children who are not part of the family unit, children between 18 and 24 years of age or 25 years of age years for people with disabilities, descendants other than children and people in foster care or guardianship (or those who have the custody and custody by court order) of people under 25 years of age or over that age with disabilities who do not have income, excluding exempt , greater than 8,000 euros or if they do not file a tax return with incomes greater than 1,800 euros. (Example: The parent who does not form a family unit with the child will not be included in their tax return. 15 8.000 If the child has income of 500 euros, if they have not included it, they can link it in this section).

The linking, disability and other situations will be used in the terms set out in the previous sections.