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Form 100. Personal Income Tax Return 2023

10.7.17. For single parent family

Amount 

The father or mother who, at the date of accrual of the tax, is part of a single-parent family, may deduct from the total regional quota the amount of 200 euros.

Requirements and conditions

  • That the sum of the general tax base and the savings base does not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.

  • For the purposes of this deduction, a single-parent family will be considered to be one formed by a legally separated mother or father or one without a marital bond and the daughters and sons who exclusively live together and are financially dependent on one or the other, and who meet any of the following requirements:

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

    • Daughters and sons of legal age who have established any of the support measures for the exercise of their legal capacity in accordance with civil legislation.

    To consider a family as single-parent, it is sufficient that the requirements of cohabitation and economic dependence are met with respect to one of the taxpayer's children.

  • It will be understood that there is exclusive economic dependency when the mother or father has the right to the entire minimum per descendant with respect to the daughters and sons that make up the single-parent family and does not receive annual alimony for the daughters and sons.

    In the event of the death of one of the parents during the tax period, provided that the children had lived with both of them until the date of death, the minimum for descendants is prorated between the parents; therefore, the surviving spouse cannot apply this deduction.

  • For the purposes of this deduction, a widow or person in a comparable situation who has been convicted by a final judgment for the commission of an intentional crime of homicide in any of its forms, when the victim is his or her spouse or ex-spouse or a person who has been linked to him or her by a similar emotional relationship, will not be considered a single-parent family.

  • For the application of the deduction, the rules for the application of the minimum for descendants included in the Personal Income Tax Law will be taken into account.

Incompatibility

This deduction is incompatible with the deduction "For rental of habitual residence by single-parent families."

Completion

This box will only be open when you are entitled to the full minimum for descendants from one of your children.

In this case, if, in accordance with the above, you meet the rest of the requirements to apply the deduction, you will check the box enabled for this purpose.