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Form 100. 2020 Personal Income Tax Return Declaration

5,2,4. Examples of completion

  1. Common-law couple with common children. Parents A and B have 3 common children with whom they live: H1 of 10 years without income, H2 and H3 of 15 and 21 years respectively with income, excluding those exempt, greater than 8,000 euros.

    We consider that one of the parents, in this case A, pays taxes jointly with the children. To collect data in the "Children under 18 years of age" section, the following will be completed:

    • H1. Linking "D" other situations "3" and will indicate that the child IS part of the family unit. Having selected link "D" you will have to reflect the data of the other parent.
    • H2. "D" linkage. Other situations "3". It will indicate that the child has income and it is greater than 8,000 euros and will indicate that the child IS part of the family unit. Having selected link "D" you will have to reflect the data of the other parent.

    H3. It will not be included in the declaration (being over 18 years of age does not form part of the family unit and having income greater than 8,000 does not give the right to the minimum per descendant)

    The other parent B will file an individual return.

    • H1. "D" linkage. Other situations "3" and will indicate that the child is NOT part of the family unit. Having selected link "D" you will have to reflect the data of the other parent.
    • H2. It will not be included in the declaration (it is not part of the family unit and does not give the right to the minimum per descendant.
    • H3. It will not be included in the declaration (it is not part of the family unit and does not give the right to the minimum per descendant)

  2. Common-law couple with common children. Parents A and B have 4 common children with whom they live: H1 of 10 years without income, H2 of 15 years with income, excluding the exempt, of 1,000 euros, H3 of 17 years with income excluding the exempt, of 1,900 euros and H4 of 21 years with income, excluding the exempt, of 1,000 euros .

    We consider that one of the parents, in this case A, pays taxes jointly with the children. To collect data in the "Children under 18 years of age" section, the following will be completed:

    • H1. Linkage D". Other situations 3" and will indicate that the child IS part of the family unit. Having selected link "D" you will have to reflect the data of the other parent.
    • H2. Linkage D". Other situations "3". It will indicate that the child has income and will indicate that the child IS part of the family unit. Having selected link "D" you will have to reflect the data of the other parent.
    • H3 Linkage D". Other situations "3". It will indicate that the child has income greater than 1,800 euros and will indicate that the child IS part of the family unit. Having selected link "D" you will have to reflect the data of the other parent.

    In the section "Children between the ages of 18 and 24 and who are not subject to extended or rehabilitated parental authority"

    • H4. "D" linkage. Other situations"3". Having selected link "D" you will have to reflect the data of the other parent. (The parent may apply the minimum per descendant).

    The other parent B will file an individual return:

    In the section "Children under 18 years of age"

    • H1. Linkage D". Other situations "3" and will indicate that the child is NOT part of the family unit. Having selected link "D" you will have to reflect the data of the other parent.
    • H2. "D" linkage. Other situations "3" and will indicate that the child is NOT part of the family unit. Having selected link "D" you will have to reflect the data of the other parent. (Parent B will be entitled to the minimum per descendant since even if the child presents a declaration, he has income of less than 1,800 euros).
    • H3. It will not be included in the declaration when the child presents a declaration with income greater than 1,800 euros, parent B is not entitled to the minimum per descendant).

    In the section "Children between the ages of 18 and 24 and who are not subject to extended or rehabilitated parental authority"

    • H4.Linkage "D". Other situations "3". Having selected linkage "D" you will have to reflect the data of the other parent. (The parent may apply the minimum per descendant)

  3. The couple formed by A and has 3 children (H1, H2 and H3) and a grandson (N1) with whom they live: H1, 15 years old without income, H2, 23 years old with income, excluding those exempt, greater than 8,000 and 3 20 years old and with a child N1, both without income.

    Considering for data collection the joint taxation of the family unit.

    In the section "Children under 18 years of age"

    • H1 Linkage "A". It will indicate that the child IS part of the family unit

    In the section "Children between the ages of 18 and 24 and who are not subject to extended or rehabilitated parental authority."

    • H2 would not be included in the declaration (it is not part of the family unit and does not give the right to the minimum per descendant when having income greater than 8,000 euros).
    • H3 Linkage "A."
    • N1 Linkage "A. Other situations "1".

    If the son H3, father of N1, has income of 12,000 euros, the grandparent will not be able to apply the minimum per descendant for either the son H3 or the grandson N1, so they would not be included in the declaration.