10.7.17. For single parent family

The father or mother who, on the date of tax accrual, is part of a single-parent family, may deduct the amount of 200 euros from the full autonomous community fee.

Requirements and conditions

• That the sum of the general tax base and that of savings does not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.

• For the purposes of this deduction, a single-parent family will be considered to be that formed by the mother or father who are legally separated or without a marriage bond and the daughters and sons who, exclusively, live together and are economically dependent on one or the other, and who meet any of the following criteria: the following requirements:

  • Minor daughters and sons, with the exception of those who, with the consent of their parents, live independently of them.

  • Daughters and sons of legal age who have established some of the support measures for the exercise of their legal capacity in accordance with civil legislation.

  To consider that a family is single-parent, it is sufficient that the requirements of cohabitation and economic dependence are met with respect to one of the taxpayer's children.

• A widow or person in a similar situation who has been convicted, by a final judgment, of committing an intentional crime of homicide in any of its forms, when the victim was his or her family, will not be considered a single-parent family for the purposes of this deduction. spouse or ex-spouse or person who had been linked to her by an analogous emotional relationship.

• It will be understood that there is exclusive economic dependence, when the mother or father has the right to the entire minimum per descendant with respect to the daughters and sons who make up the single-parent family and does not receive annuities for maintenance for the daughters and sons.

  In the event of the death of one of the parents during the tax period, as long as the children had lived with both until the date of death, the minimum for descendants is prorated between the parents; therefore, the surviving spouse cannot apply this deduction.

• For the application of the deduction, the rules for the application of the minimum for descendants included in the Personal Income Tax Law will be taken into account.

Incompatibility

This deduction is incompatible with the deduction "For rental of habitual residence by single-parent families."

Completion

This box will only be open when one of the children is entitled to the entire minimum per descendant.

In this case, if, as stated above, you meet the rest of the requirements to apply the deduction, you will mark the box enabled for this purpose.