10.5.19. For single-parent families

A taxpayer who has dependent descendants may deduct euros, provided that he or she does not live with any person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants. 

Conditions for the application of the deduction.

For the purposes of this deduction, the following will be considered descendants:

• Minor children, whether through parental or adoption relationships, provided that they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.
• Adult children with disabilities, whether through parental or adoption relationships, provided that they live with the taxpayer and do not have an annual income, excluding exempt income, exceeding 8,000 euros.
• Previous descendants who, without living with the taxpayer, depend financially on him or her and are admitted to specialized centers.

Those persons linked to the taxpayer by reason of guardianship and foster care, in accordance with the terms provided for in current legislation, will be considered descendants.

Requirements

That the sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to the deduction originates, is not greater than:

• 39,000 euros in individual taxation.
• 52,000 euros in joint taxation.

When during the tax period there is a change in the family situation for any reason, for the purposes of applying the deduction, it will be understood that there has been cohabitation when such situation has occurred for at least 183 days per year.

Completion

You must check the corresponding box if you are entitled to apply the deduction, in accordance with the requirements and conditions set out.