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Form 100. Personal Income Tax Declaration 2022

10.5.19. For single-parent families

Amount 

The taxpayer who is responsible for descendants, as long as he does not live with any other person other than the aforementioned descendants, except in the case of ascendants who generate the right to apply the minimum for ascendants, may apply a deduction of 120 euros.

Requirements and conditions

  • The sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to deduction arises, cannot be greater than:

    • 42,900 euros in individual taxation.

    • 57,200 euros in joint taxation.

  • When throughout the tax period there is an alteration of the family situation for any reason, for the purposes of applying the deduction, it will be understood that cohabitation has existed when such a situation has occurred for at least 183 days a year.

  • The following will be considered descendants for the purposes of this deduction:

    • Minor children, both through paternity and adoption, as long as they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

    • Adult children with disabilities, both through paternity and adoption, as long as they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

    • Previous descendants who, without living with the taxpayer, are economically dependent on him and are admitted to specialized centers.

  • Those persons linked to the taxpayer by reason of guardianship (and representative guardianship) and foster care will be assimilated to descendants, in the terms provided for in current legislation.

    Please note that since the entry into force of Law 8/2021, of June 2, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, to which establishes guardianship and other measures to support their legal capacity.

Completion

The program will calculate the deduction to which you are entitled and will reflect the amount in the corresponding box.