5.2.2. Children over 18 years of age and other descendants

In this section they will be related:

1. Children between the ages of 18 and 24 for whom representative guardianship has not been established nor are they subject to extended or rehabilitated parental authority.

2. Children aged 25 years or older with disabilities for whom representative guardianship has not been established nor are they subject to extended or rehabilitated parental authority.

3. Other descendants other than children (grandchildren, great-grandchildren) and people in foster care or guardianship (or for whom custody is granted by court order) under 25 years of age or over that age with a disability.

The descendants (children, grandchildren, great-grandchildren...) and/or persons in foster care or guardianship or of whom there is guardianship and custody by judicial resolution in the following cases:

1. When they receive annual income exceeding 8,000 euros, excluding exempt income.

2. When they present a declaration with income greater than 1,800 euros.

In the event that the taxpayers have a different degree of relationship with the descendant (example: parents and grandparents) the minimum will correspond entirely to those of the closest grade (parents) unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next grade (grandparents).

In the data capture window you must provide the following information:

• Surname, first name and NIF

  The two surnames, the first name and the tax identification number of each of the related persons will be recorded.

  You will necessarily have to complete the NIF when they are over 14 years old when, regardless of their age, they obtain income or when they give the right to the deduction for dependent descendants with disabilities.

• Birthdate. The day, month and year of birth of each of the related persons will be indicated.

• Bonding

  The corresponding key from those indicated below will be entered in the "Linkage" box:

  1. Child or descendant or person linked to both by reason of guardianship or foster care (or of whom they have custody by judicial resolution)

     No key will be displayed in the "Linkage" box on the declaration form.

  2. Child or descendant exclusively of the "First Declarant" or person linked only to the "First Declarant" by reason of guardianship or foster care (or of those who have custody by judicial resolution), provided that, in the case of children, they do not live together. also with the other parent.

     On the declaration form, code B will be displayed in the joint declaration and in the individual declaration of the "first declarant".

  3. Child or descendant exclusively of the "Spouse" or person linked only to the "Spouse" by reason of guardianship or foster care (or of those who have custody by judicial resolution), provided that, in the case of children, they do not also live with the other parent.

     The declaration form will display code C in the joint declaration and code B in the individual declaration of the "spouse".

  4. Child of the "First declarant" when said child also lives with the other parent. If you indicate this code “D”, you must also enter the NIF, surname, first name and sex of the other parent.

     In the event that the other parent does not have a NIF or NIE, they must mark the box enabled for this purpose with an X.

     This code will be used in the following circumstances:

     1. If the two parents are not married or in cases of legal separation or divorce when there is also shared custody of the children.

     2. If one of the parents has died during the financial year and the children have lived with both parents until the date of their death, the surviving spouse must enter this code. However, the code "A" must be entered in the declaration of the deceased spouse.

     On the declaration form, code D will be displayed in the joint declaration and in the individual declaration of the "first filer".

  5. Child exclusively of the "Spouse" when said child also lives with the other parent, including cases of shared guardianship and custody between both parents. If you indicate this code “E”, you must also enter the NIF, surname, first name and sex of the other parent.

     In the event that the other parent does not have a NIF or NIE , they must mark the box enabled for this purpose with an X.

     The declaration form will display code E in the joint return and code D in the spouse's individual return.

• Disability. If you can prove a degree of disability equal to or greater than 33% as of December 31, it will reflect the recognized degree by entering the corresponding code.

• Other situations The "Other situations" box will only be completed when the people listed in this section are in any of the situations indicated below:

  1. Descendants other than children (grandson, great-grandchild, etc.) or person linked to the taxpayer by reason of guardianship or foster care or of whom the guardianship and custody is held by judicial resolution.

  2. Child of legal age over whom representative guardianship has been established or judicially incapacitated child subject to extended parental authority

  3. Son or daughter of the "First declarant" when he or she also lives with the other parent (father or mother) without marriage between both parents.

  4. Son or daughter of the taxpayer when situations 2 and 3 above occur simultaneously.

• Adoption date. In the case of adoption, or in the case of permanent or pre-adoptive foster care, the date (day, month and year) on which the registration in the Civil Registry took place will be indicated or, if said registration is not necessary, the date of the corresponding judicial or administrative resolution.

  In the case of adopted children who had previously been fostered, the date corresponding to the fostering will also be indicated.

• Date of death of the descendant if different from December 31.

• If the other parent has died during the financial year and the descendant's disability has been recognized after death, they will mark the box enabled for this purpose. 

  This box will also be checked in the event that there are two guardians, foster parents or people who have been assigned custody by court resolution and one of them dies during the exercise prior to the date of recognition of the descendant's disability.

If you are entitled to the deduction for a disabled descendant, you must enter the information that is additionally requested in the section corresponding to this deduction.