10.15.21. For taxpayers with two or more descendants
Amount
Taxpayers with two or more descendants may deduct 10% of the amount of the full regional tax, in individual or joint taxation, once the reductions to determine the autonomous liquid tax have been deducted from it. , excluding this deduction, to which the state regulations regulating the tax refer.
Requirements
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That the descendants generate in favor of the taxpayer the right to apply the corresponding minimum for descendants established by the state regulations regulating the tax.
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That the sum of the following tax bases does not exceed 24,000 euros:
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Those of taxpayers who have the right, for the same descendants, to the application of the minimum for descendants.
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Those of the descendants themselves who give the right to the aforementioned minimum.
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Those of all members of the family unit who pay taxes jointly with the taxpayer and who are not included in the two previous sections.
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Completion
If you meet the requirements to apply the deduction, you must check the corresponding box.