10.13.15 For working women

Amount

Women who carry out an activity on their own or for another's account for which they are registered in the corresponding Social Security or mutual fund scheme, may deduct the following amounts for each child under 18 years of age or dependent person in their care:

• 300 euros if it is the first child.

• 350 euros if it is the second child

• 400 euros if it is the third or subsequent child

• 400 euros per dependent person in your care

For the purposes of determining the order number of the children, the date of birth will be taken into account.

Requirements and conditions

• The sum of the general tax base and savings cannot exceed 20,000 euros in individual declarations and 40,000 euros in joint declarations.

• For the purposes of this deduction, a dependent person is considered to be an ascendant over 75 years of age and an ascendant or descendant with a degree of disability equal to or greater than 65%, regardless of their age.

• In order to apply the deduction, it will be a requirement that the child and/or dependent person live with the taxpayer for more than 183 days a year.

• The amount of the deduction will be calculated proportionally to the number of days worked.

  In the case of tax periods of less than a year, the amount of the deduction will be prorated by the days worked during the tax period.

• The same person may not be entitled to apply more than one deduction. The taxpayer may apply the one that is most favorable.

Completion

Descendants will be recorded in section A) in the row corresponding to the order number they represent according to their date of birth. It will indicate the number and will reflect "YES" when the descendant has a degree of disability equal to or greater than 65% and "NO" otherwise.

Ancestors will be reflected in section B), indicating "YES" when the ascendant has a disability level equal to or greater than 65% and "NO" otherwise.

Additionally, it will indicate the number of days worked during the tax period.