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Form 100. Personal Income Tax Return 2023

10.1.7. For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age

Amount 

Taxpayers who are single parents on the date the tax becomes due will be entitled to apply a deduction of 100 euros.

This deduction will be additionally increased by for each ascendant living with the single-parent family, provided that they generate the right to apply the minimum for ascendants over 75 years of age established in the Personal Income Tax regulations.

When several taxpayers are entitled to apply the increase, the rules of apportionment, cohabitation and other limits provided for in the state regulations on personal income tax will apply.

In order to apply this deduction, the sum of the general and savings tax bases cannot exceed 80,000 euros for individual taxation or 100,000 euros for joint taxation.

Concept of single-parent family

In cases of legal separation or when there is no marital bond, a single-parent family will be considered to be one 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, except those who, with the consent of their parents, live independently of them.

  2. Adult children with disabilities who, by court order, are assisted by a guardian.

    Children of legal age who, as of January 1, 2022, have been declared judicially incapacitated, subject to extended or rehabilitated parental authority, will also be part of the single-parent family.

Completion

You will indicate by checking the corresponding box that you meet the requirements to be entitled to the deduction.

Additionally, if applicable, you will reflect in the corresponding window the number of ascendants over 75 years of age with the right to the minimum for ascendants who live with the family.