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Form 100. Personal Income Tax Declaration 2022

10.1.7. For father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age

Amount 

Taxpayers who are single-parent mothers or fathers on the date of tax accrual will have the right to apply a deduction of 100 euros.

This deduction will be increased additionally by 100 euros for each ascendant who lives with the single-parent family, provided that they generate the right to apply the minimum for ascendants over 75 years of age established in the regulations of the IRPF.

When several taxpayers have the right to apply the increase, the rules of proration, coexistence and other limits provided for in the state personal income tax regulations will apply.

In order to apply this deduction, the sum of the general tax bases and savings cannot exceed 80,000 euros in individual taxation or 100,000 euros in joint taxation.

Single parent family concept

In cases of legal separation or when there is no marital bond, the single-parent family will be considered to be that 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, with the exception of those who, with the consent of their parents, live independently of them.

  2. Children of legal age with disabilities who, by judicial resolution, are assisted by a guardian.

    Children of legal age who, as of January 1, 2022, have been judicially declared incapacitated, subject to extended or rehabilitated parental authority, will also be part of the single-parent family.

Completion

You will indicate by checking the corresponding box that you meet the requirements to be entitled to the deduction.

Additionally, if applicable, it will reflect in the corresponding window the number of ascendants over 75 years of age with the right to the minimum for ascendants who live with the family.