5.2.3 Children of the family unit who have not received income and other descendants entitled to the minimum

Data relating 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 you have accepted this information, the program will allow you to include, 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 and who have not received income and other descendants entitled to the minimum for this concept" you may list only:

• Children who are members of the family unit and have not earned income. If you forgot to indicate (in accordance with 5.2.1) that any of the children in your family unit had income, you must start a new declaration to record this situation in the corresponding section. The same procedure would apply if there were no children with income who are part of your family unit.
• Children who are not part of the family unit, children between the ages of 18 and 24 or 25 or older who are disabled, descendants other than children and people in foster care or guardianship (or who have custody and care by court order) under the age of 25 or over that age with disabilities who do not have income, excluding exempt income, exceeding €8,000 or who do not file a tax return with income exceeding €1,800. (Example: joint custody of a 15-year-old child with an income of more than 8,000 euros, the parent who does not form a family unit with the child will not include it in his or her tax return. If that same child had an income of 500 euros, if he/she has not been included, he/she can be listed in this section).

The keys to linking, disability, and other situations will be used in the terms included in the previous sections.