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Form 100. Personal Income Tax Return 2023

10.5.19. For single-parent families

Amount 

The taxpayer who has descendants in his charge, provided that he does 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, may apply a deduction of 120 euros.

Requirements and conditions

  • The sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to the deduction arises, cannot be greater than:

    • 42,900 euros in individual taxation.

    • 57,200 euros in joint taxation.

  • When during the tax period there is a change 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 per year.

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

    • 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.

    • 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.

    • Previous descendants who, without living with the taxpayer, depend financially 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 current legislation, will be considered descendants.

    Please note that 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.

Completion

If you are entitled to the deduction, check the box provided for this purpose.