5.2.1. Children under 18 years of age and older over whom representative guardianship has been established or who are subject to extended or rehabilitated parental authority

This section only lists children (natural or by adoption) who on the date of accrual of the tax are under 18 years of age (unless, with the consent of the parents, they live independently of them), or children of legal age. over whom representative guardianship has been established or are subject to extended or rehabilitated parental authority.

In the data capture window you must provide the following information for each of the children:

• Surnames and forename

• The NIF : You will necessarily have to complete the NIF of the children when they are over 14 years old, when, regardless of their age, they obtain income, when the children give the right to the deduction for dependent descendants with disabilities and when the established deduction is going to be applied for family units in which one of its members resides in a country of the European Union or the European Economic Area, other than Spain.

• Date of birth

• Linking: The corresponding key from those indicated below will be entered in the "Linkage" box:

  1. Child of both spouses

     No key will be displayed in the "Linkage" box on the declaration form.

  2. Child exclusively of the "First declarant", provided that he or she does not also live with the other parent.

     On the declaration form, code B will be displayed in the joint declaration and in the individual declaration of the "first declarant".

  3. Child exclusively of the "Spouse", provided that the latter does not also live with the other parent.

     The declaration form will display code C in the joint declaration and code B in the individual declaration of the "spouse".

  4. Child of the "First declarant" when said child also lives with the other parent.

     This code will be used in the following circumstances:

     1. If the two parents are not married or in cases of legal separation or divorce when there is also shared custody of the children.

     2. In the event that one of the parents had died during the year and the children had lived with both parents until the date of their death, the surviving spouse must enter this code D in their declaration. The code "A" must be entered in the declaration of the deceased spouse.

     If you indicate this code “D”, you must also enter the NIF, surname, first name and sex of the other parent. In the event that the other parent does not have a NIF or NIE , they must mark the box enabled for this purpose with an X.

     On the declaration form, code D will be displayed in the joint declaration and in the individual declaration of the "first filer".

  5. Child exclusively of the "Spouse" when said child also lives with the other parent, including cases of shared guardianship and custody between both parents.

     The declaration form will display code E in the joint return and code D in the spouse's individual return.

     If you indicate this code “E”, you must also enter the NIF, surname, first name and sex of the other parent. In the event that the other parent does not have a NIF or NIE, they must mark the box enabled for this purpose with an X.

• Disability: In the event that any of the related children can prove a degree of disability equal to or greater than 33% as of December 31, the recognized degree of disability will be reflected by entering the corresponding code.

• Other situations: The "Other situations" box will only be completed when any of the following circumstances apply to the children:

  • Key 2. Child of legal age over whom representative guardianship has been established or judicially incapacitated child subject to extended parental authority.

  • Key 3. Child of the declarant if the latter lives with the other parent without marriage between them. (example: de facto couples with common children who live together).

  • Key 4. Child of the declarant when situations 2 and 3 occur simultaneously.

• Adoption date: In the case of adoption, the date (day, month and year) on which the registration in the Civil Registry took place will be indicated or, if said registration is not necessary, the date of the corresponding judicial or administrative resolution.

  In the case of adopted children who had previously been fostered, the date corresponding to the fostering will also be indicated.

• Date of death of the child if different from December 31.

• You must indicate whether or not the child is part of the family unit (example: In de facto couples or when custody is shared, the parent who makes a joint declaration with the children will enter YES. The other parent will record NO).

• Income. The program only admits a maximum of four children receiving income.

  • If the child receives annual income greater than 8,000 euros, excluding exempt income, he or she will mark the corresponding box.

  • If the child presents an individual tax return with income greater than 1,800 euros, he or she will mark the corresponding box.

  In the case of de facto couples with common children, and in cases of legal separation or divorce when custody of the children is shared, only one of the parents can make a joint declaration with those children. The parent who does not do so will not reflect in his or her declaration those children who file a declaration with income exceeding 1,800 euros or those who have income greater than 1,800 euros. at 8,000 euros.

• If the other parent had died before 12/31 and the child had income, check the corresponding box.

• If the other parent has died during the year and the descendant's disability has been recognized after death, check the box enabled for this purpose.

• If the child has been resident in the year in countries of the European Union or the European Economic Area (other than Spain) and is not a taxpayer for personal income tax, he/she will check the box if the declarant (and/or any other member of the family unit who is a personal income tax taxpayer) will apply the deduction of the forty-eighth Additional Provision of the Personal Income Tax Law .

Once you have completed the previous information, when you press the "accept" button, the program will ask you whether or not to authorize all the members of the family unit who have obtained income.

With this authorization, the program calculates the individual returns and the joint return.

If you do not authorize, you will have to check individual taxation.