10.3.8. For single parent families

Amount

A deduction of 500 euros may be applied by taxpayers who are responsible for descendants, as long as they do not live with any other person other than the aforementioned descendants. except in the case of ascendants who generate the right to apply the minimum for ascendants.

Requirements and conditions

1. The following will be considered descendants for the purposes of this deduction:

   1. Minor children, both through paternity and adoption, as long as they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

   2. Adult children with disabilities, both through paternity and adoption, as long as they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

   3. The descendants referred to in sections a) and b) above who, without living with the taxpayer, are economically dependent on him and are hospitalized in specialized centers.

   Those persons linked to the taxpayer by reason of guardianship (and representative guardianship) and foster care will be assimilated to descendants, in the terms provided for in the applicable civil legislation.

   Since the entry into force of Law 8/2021, of June 2, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, for whom it is established conservatorship and other measures to support their legal capacity.

   In the case of cohabitation with descendants who do not generate the right to deduction, the right to it will not be lost as long as the annual income of the descendant, excluding the exempt income, does not exceed 8,000 euros.

2. Only the taxpayer whose taxable income does not exceed 45,000 euros will be entitled to this deduction.

3. Taxpayers whose sum of income for the period and annuities for exempt alimony exceed 45,000 euros will not be entitled to the deduction.

4. The deduction will not be applicable to cases of shared custody.

5. When during the year there is an alteration of the family situation for any reason, for the purposes of applying the deduction, it will be understood that cohabitation has existed when such situation has occurred for at least 183 days a year.

Completion

A data capture window will open in which you will indicate, by checking the box enabled for this purpose, that you are entitled to the deduction and the amount of the exempt alimony payments received by the children by virtue of a court decision.