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Form 100. Personal Income Tax Return 2023

10.3.8. For single-parent families

Amount

Taxpayers who have dependent descendants may apply a deduction of 500 euros , provided that they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants.

Requirements and conditions

  1. For the purposes of this deduction, the following will be considered descendants:

    1. Minor children, whether through parental or adoption relationships, provided that they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

    2. Adult children with disabilities, whether through parental or adoption relationships, provided that they live with the taxpayer and do not have an 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 financially dependent on him or her and are admitted to specialized centers.

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

    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 curatorship and other measures to support their legal capacity are established.

    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 former, excluding exempt income, does not exceed 8,000 euros.

  2. Only taxpayers whose taxable base does not exceed 45,000 euros will be entitled to this deduction.

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

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

  5. When during the year there is an alteration in the family situation for any reason, for the purposes of applying the deduction, it will be understood that there has been cohabitation 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 provided for this purpose, that you are entitled to the deduction and the amount of the exempt annual alimony payments received by your children by virtue of a court decision.