10.13.15 For working women

Amount

Women who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or mutual insurance scheme may deduct the following amounts for each child under 18 years of age or dependent person in their care:

• 300 euros if it is the first child.

• 350 euros if it is the second child

• 400 euros if it is the third or subsequent child

• 400 euros per dependent person in your care

For the purposes of determining the order number of the children, the date of birth will be used.

Requirements and conditions

• The sum of the general tax base and savings cannot exceed 20,000 euros in individual returns and 40,000 euros in joint returns.

• A dependent person, for the purposes of this deduction, is considered to be an ascendant over 75 years of age and an ascendant or descendant with a degree of disability equal to or greater than 65%, regardless of their age.

• To apply the deduction, it will be a requirement that the child and/or dependent person live with the taxpayer for more than 183 days a year.

• The amount of the deduction will be calculated proportionally to the number of days worked.

  In the case of tax periods less than one year, the amount of the deduction will be prorated by the days worked during the tax period.

• The same person may not be entitled to apply more than one deduction. The taxpayer may apply the one that is most favorable to him.

Completion

The descendants will be entered in section A) in the corresponding row according to the order number they represent based on their date of birth. It will indicate the number and reflect "YES" when the descendant has a degree of disability equal to or greater than 65% and "NO" otherwise.

The ascendants will be reflected in section B) by entering "YES" when the ascendant has a degree of disability equal to or greater than 65% and "NO" otherwise.

Additionally, it will indicate the number of days worked during the tax period.