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Form 100. Personal Income Tax Declaration 2023

10.3.19. For the care of descendants or adoptees up to 25 years old

Amount 

  • 300 euros for the first offspring.

  • 600 euros for the second and subsequent descendants.

Requirements and conditions

  • The descendant must generate the right to apply the minimum for descendants.

    The deduction will be equally applicable until the descendant reaches 26 years of age, even if it does not generate the right to the application of the minimum for descendants, as long as they meet the remaining requirements defined in the Personal Income Tax Law to be entitled to it.

  • The tax base cannot exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.

  • In the tax period in which the descendant turns 26, the deduction will be calculated proportionally to the number of months in which the requirements are met without counting the month in which the descendant turns 26.

  • The parents, adopters, or guardians have to live with the descendant.

  • When there is more than one taxpayer entitled to the deduction, the amount will be prorated equally in the declaration of each of them, applying only to those who meet the conditions established to be beneficiaries of the same.

Incompatibility

This deduction is incompatible with respect to the same descendants with the deduction "For expenses of descendants in centers from zero to three years old"

Completion

Completion will be carried out in section a) and/or section b) according to the age of the descendants, taking into account that the same descendant can only be reflected in one of the sections.

In the case of marriage, if the descendants are common to both spouses and represent the same order number for both, the completion will be done in the "Common" box. In other cases or when the spouses have opted for individual data capture, it will be done in the "Of the Owner" box, additionally indicating the number of people who have the right to apply the deduction.

In section a) it will reflect the number of descendants up to 25 years old. If it is the first descendant, a 1 will be entered in the "Common" or "Of the Owner" column. If it is the second or subsequent ones, the number of descendants will be completed in the column that corresponds to their situation.

Section b) will be completed when the descendants have turned 26 years old in this exercise. 

If the descendant who turned 26 is the first, it will record the number of months elapsed until the month before reaching that age (11 months maximum). If the descendants who turned 26 are the second and subsequent ones, it will reflect the sum of months of all of them.