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Form 100. Personal Income Tax Return 2023

10.6.2. For family care

Amount

The taxpayer may deduct 100 euros for each descendant under 3 years of age, for each ascendant over 70, and for each ascendant, descendant, spouse or sibling with a physical, mental or sensory disability of a degree equal to or greater than 65%. You will be entitled to the deduction even if the relationship is based on affinity.

Requirements

  • That the descendant or ascendant, spouse or sibling lives with the taxpayer for more than 183 days of the calendar year. Children under three years of age are exempt from this requirement.

  • That the descendant or ascendant does not have gross annual income exceeding 6,000 euros.

    In the case of ascendants, descendants, spouses or siblings with disabilities, the gross income limit will be determined by 1.5 times the IPREM. In fiscal year 2023, the IPREM is established at €8,400.00, so the limit will be €12,600.00.

Completion

Enter in the box " Common" or in the box "Of the holder", as indicated below, the number of people who qualify for the deduction, taking into account that the The same person can only be reflected in one of the two boxes.

The completion will be carried out separately, recording, on the one hand, the number of descendants under 3 years of age and/or ascendants over 70 years of age who give the right to apply the deduction and, on the other, the number of descendants, ascendants, spouse or siblings. with disabilities equal to or greater than 65% that give the right to the deduction.

In the case of marriage, if both spouses are entitled to the deduction with respect to the same descendants or ascendants, their number will be reflected in box "Common" . In another case or when there is a marriage and you have opted for individual data capture, the completion will be done in box "Of the owner"