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Form 100. Personal Income Tax Return 2023

10.6.11. For single-parent families

Amount and requirements

The head of a single-parent family will be able to deduct 200 euros annually.

In cases of legal separation or when there is no marital bond, a single-parent family will be considered to be one formed by the mother or father and the children who live with one or the other and who meet any of the following requirements:

  1. Minor children, except those who, with the consent of their parents, live independently of them.

  2. Children of legal age who are judicially incapacitated and subject to extended or rehabilitated parental authority, and children of legal age for whom representative guardianship has been judicially declared (as of the entry into force of Law 8/2021 reforming the Civil Code, the reference to judicial incapacity is extended to judicial resolutions in which representative guardianship of persons with disabilities is established).

In the case of separated or divorced parents who have joint custody of their children, it is NOT considered that a single-parent family exists with respect to any of them.

The taxable base for the tax period reduced by the personal and family minimum must be less than 31,485 euros.

Completion

If you meet the requirements to apply the deduction, check the box provided for this purpose.