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Form 100. Personal Income Tax Declaration 2023

10.11.2. For families with 2 sons and daughters

Amount and requirements 

250 euros when the taxpayer has, on the tax accrual date, two children who generate the right to apply the minimum for descendants.

500 euros when the taxpayer or one of the children who give the right to apply this deduction has a degree of disability equal to or greater than 65%.

When more than one taxpayer is entitled to apply the deduction with respect to the same descendants, its amount will be prorated among them in equal parts.

Incompatibility

This deduction is incompatible with the deduction "For large families"

Completion

If you are entitled to this deduction, you will check the box enabled for this purpose.

If for any of the children both parents have right to this deduction or to the deduction "For large families " (regardless of whether any of them apply or not) will reflect it in the corresponding box.

In the event that the taxpayer is entitled to this deduction and the "For large family" deduction, the program will calculate the most favorable one.