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Form 100. Personal Income Tax Declaration 2022

10.6.2. For family care

Amount

The taxpayer may deduct 150 euros for each descendant under 3 years of age, for each ascendant over 70, and for each ascendant, descendant, spouse or sibling with a physical, mental or sensory disability with a grade equal to or greater than 65%. You will have the right to the deduction even if the relationship is by affinity.

Requirements

  • That the descendant or ascendant, spouse or brother lives with the taxpayer for more than 183 days of the calendar year. Children under three years of age are exempt from compliance with this requirement.

  • That the descendant or ascendant does not have gross annual income exceeding 6,000 euros.

    In the case of ascendants, descendants, spouses or siblings with disabilities, the gross income limit will be determined by 1.5 of the IPREM. In 2022, the IPREM is set at €8,106.28, so the limit will be €12,159.42.

Completion

The completion will be carried out separately, reflecting on the one hand the number of descendants under 3 years of age and/or ascendants over 70 years of age who give the right to apply the deduction and, on the other hand, if applicable, the number of descendants, ascendants, spouse or siblings with a disability equal to or greater than 65% that give the right to the deduction.

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of people who qualify for the deduction, taking into account that The same person can only be entered in one of the two boxes.

In the case of marriage, if both spouses have the right to the deduction with respect to the same descendants or ascendants, their number will be reflected in box "Common" . In another case or when there is a marriage you have opted for individual data capture, the completion will be done in box "Of the owner"