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Form 100. Personal Income Tax Declaration 2022

10.6.11. For single-parent families

Amount and requirements

The owner of a single-parent family may deduct 3 00 euros per year.

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. Judicially incapacitated adult children subject to extended or rehabilitated parental authority and adult children for whom representative guardianship has been judicially declared (as of the entry into force of Law 8/2021 reforming the Civil Code, the reference to judicial incapacitation, extend to judicial resolutions in which representative guardianship of persons with disabilities is established).

In the case of separated or divorced parents who have joint custody of the children, it is NOT considered that there is a single-parent family with respect to any of them.

The taxable base for the tax period reduced by the personal and family minimum must be less than 31,485 euros.

Completion

If you meet the requirements to apply the deduction, you will check the box enabled for this purpose.