Skip to main content
Form 100. Personal Income Tax Return 2023

10.15.21. For taxpayers with two or more descendants

Amount

Taxpayers with two or more descendants may deduct 10% of the amount of the full regional tax rate, in individual or joint taxation, once the reductions have been deducted from it to determine the net regional tax rate, excluding this deduction, to which the state regulations governing the tax refer.

Requirements

  1. That the descendants generate in favor of the taxpayer the right to the application of the corresponding minimum for descendants established by the state regulations governing the tax.

  2. That the sum of the following tax bases does not exceed 30,000 euros :

    • Those of taxpayers who have the right, through the same descendants, to the application of the minimum for descendants.

    • Those of the descendants themselves that give the right to the aforementioned minimum.

    • Those of all members of the family unit who file taxes jointly with the taxpayer and who are not included in the two previous sections.

Completion

If you meet the requirements to apply the deduction, you must check the box provided for this purpose.