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Form 100. Personal Income Tax Return 2021

10.6.11. For single-parent families

The head of a single-parent family will be able to deduct 200 euros annually.

In cases of legal separation or when there is no marital bond, a single-parent family will be considered to be one formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

  1. Minor children, except those who, with the consent of their parents, live independently of them.

  2. Legally incapacitated adult children subject to extended or rehabilitated parental authority.

In the case of separated or divorced parents who have joint custody of their children, it is NOT considered that a single-parent family exists with respect to any of them.

The taxable base for the tax period reduced by the personal and family minimum must be less than 31,485 euros.

Completion

If you meet the requirements to apply the deduction, check the box provided for this purpose.