5.2.1. Children under 18 years of age and older subject to extended or rehabilitated parental authority

This section only lists children (natural or by adoption) who on the date of accrual of the tax are under 18 years of age (unless, with the consent of the parents, they live independently of them), or children of legal age. judicially incapacitated persons subject to extended or rehabilitated parental authority.

In the data capture window you must provide the following information for each of the children:

• Surnames and forename

• The NIF : You will necessarily have to complete the NIF of the children when they are over 14 years old, when, regardless of their age, they obtain income and when the children give the right to the deduction for dependent descendants with disabilities.

• Date of birth

• Linking: The corresponding key from those indicated below will be entered in the "Linkage" box:

  1. Child of both spouses

     No key will be displayed in the "Linkage" box on the declaration form.

  2. Child exclusively of the "First declarant", provided that he or she does not also live with the other parent.

     On the declaration form, code B will be displayed in the joint declaration and in the individual declaration of the "first declarant".

  3. Child exclusively of the "Spouse", provided that the latter does not also live with the other parent.

     The declaration form will display code C in the joint declaration and code B in the individual declaration of the "spouse".

  4. Child of the "First declarant" when said child also lives with the other parent.

     This code will be used in the following circumstances:

     1. If the two parents are not married or in cases of legal separation or divorce when there is also shared custody of the children.

     2. In the event that one of the parents had died during the year and the children had lived with both parents until the date of their death, the surviving spouse must enter this code D in their declaration. The code "A" must be entered in the declaration of the deceased spouse.

     If you indicate this code “D”, you must also enter the NIF, surname, first name and sex of the other parent. In the event that the other parent does not have a NIF or NIE , they must mark the box enabled for this purpose with an X.

     On the declaration form, code D will be displayed in the joint declaration and in the individual declaration of the "first filer".

  5. Child exclusively of the "Spouse" when said child also lives with the other parent, including cases of shared guardianship and custody between both parents.

     The declaration form will display code E in the joint return and code D in the spouse's individual return.

     If you indicate this code “E”, you must also enter the NIF, surname, first name and sex of the other parent. In the event that the other parent does not have a NIF or NIE, they must mark the box enabled for this purpose with an X.

• Disability: In the event that any of the related children can prove a degree of disability equal to or greater than 33%, as of December 31, the recognized degree of disability will be reflected by entering the corresponding code.

• Other situations: The "Other situations" box will only be completed when the children are in any of the situations indicated below:

  • Key 2. Judicially incapacitated adult child subject to extended parental authority.

  • Key 3. Child of the declarant if the latter lives with the other parent without marriage between them. (example: de facto couples with common children who live together).

  • Key 4. Child of the declarant when situations 2 and 3 occur simultaneously.

• Adoption date: In the case of adoption, the date (day, month and year) on which the registration in the Civil Registry took place will be indicated or, if said registration is not necessary, the date of the corresponding judicial or administrative resolution.

  In the case of adopted children who had previously been fostered, the date corresponding to the fostering will also be indicated.

• Date of death of the child if different from December 31.

• You must indicate whether or not the child is part of the family unit (example: In de facto couples or when custody is shared, the parent who makes a joint declaration with the children will enter YES. The other parent will record NO).

• Income

  • If the child receives annual income greater than 8,000 euros, excluding exempt income, he or she will mark the corresponding box.

  • If the child presents an individual tax return with income greater than 1,800 euros, he or she will mark the corresponding box.

  In the case of de facto couples with common children, and in those of legal separation or divorce, as long as the guardianship and custody of the common children is shared, the parent who does not file a joint return with them must not relate in their return to children who file a declaration with income exceeding 1,800 euros or those with income exceeding 8,000 euros.

  The program only admits a maximum of four children receiving income.

Once you have completed the above information, when you press the "accept" button, the program will ask you whether or not to authorize all the members of the family unit who have obtained income.

With this authorization, the program calculates the individual returns and the joint return.

If you do not authorize, you will have to check individual taxation.