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Form 100. Personal Income Tax Return 2023

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

Amount 

  • 300 euros for the first descendant.

  • 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 also be applicable until the descendant reaches 26 years of age, even if he or she does not generate the right to apply the minimum for descendants, provided that they meet the remaining requirements defined in the Personal Income Tax Law to be entitled to it.

  • The taxable base cannot exceed 35,000 euros for individual taxation or 45,000 euros for 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 he or she turns 26.

  • Parents, adopters, or guardians must live with the offspring.

  • 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"

Completion

The completion will be carried out in section a) and/or in 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, this will be done in the "Of the Holder" box, additionally indicating the number of people who have the right to apply the deduction.

In section a) you will reflect the number of descendants up to 25 years of age. If it is the first descendant, a 1 will be entered in the "Common" or "Owner's" 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 year. 

If the descendant who turned 26 is the first, the number of months elapsed until the month prior to reaching that age will be recorded (11 months maximum). If the descendants who turned 26 are the second and successive, the sum of the months for all of them will be recorded.