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Form 100. Personal Income Tax Declaration 2021

5.2.3 Children who are members of the family unit who have not received income and other descendants entitled to the minimum

The data corresponding to children and other descendants are entered, modified or ratified in accordance with the provisions of points 5.2.1 and 5.2.2 above.

However, once these data are accepted, the program will allow you to reflect, if you had not done so in the previous sections, children and other descendants who meet certain conditions.

In the section "Children who are members of the family unit who have not received income and other descendants entitled to the minimum for this concept" may only list:

  • Children who are members of the family unit who have not obtained income.

    If for any of the children that make up your family unit you did not reflect (in accordance with what is stated in 5.2.1) that you had income or you have not related any child with income, you must initiate a new declaration to record that situation in the corresponding section. .

  • Children who are not part of the family unit, children between the ages of 18 and 24 or 25 or older who are people with disabilities, descendants other than the children and people in foster care or guardianship (or those who have custody by judicial resolution) minors under 25 years of age or those over that age with disabilities as long as they do not have income , excluding those who are exempt, over 8,000 euros or those who do not present a declaration with income over 1,800 euros.

The keys for connection, disability, and other situations will be used in the terms set out in the previous sections.