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Form 100. 2020 Personal Income Tax Return Declaration

5.2.3 Children who are members of the family unit who have not received income and other descendants entitled to the 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 these data are accepted, the program will allow you to reflect, if you had 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 concept" may only list:

  • Children who are members of the family unit who have not obtained income. If for any of the children who make up your family unit you forgot to reflect (in accordance with what is stated in 5.2.1) that they had income, you must start a new declaration to collect that situation in the corresponding section. The same would be done if you had not related any child with income who is 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 people with disabilities, descendants other than the children and people in foster care or guardianship (or those who have custody by judicial resolution) minors under 25 years of age or those over that age with disabilities who do not have income , excluding those exempt, those exceeding 8,000 euros or those who do not present a declaration with income exceeding 1,800 euros. (Example: joint custody of a 15-year-old child with income exceeding 8,000 euros, the parent who does not form a family unit with the child will not include it in their declaration. If that same child had an income of 500 euros, if it has not been included, you can relate it in this section).

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