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Form 100. Personal Income Tax Declaration 2023

5.2.3 Children who are members of the family unit who have not received income and other descendants entitled to the minimum

The data corresponding to children and other descendants are entered, modified or ratified in accordance with the provisions of points 5.2.1 and 5.2.2 above.

However, once these data are accepted, the program will allow you to reflect, if you had not done so in the previous sections, children and other descendants who meet certain conditions.

In the section "Children who are members of the family unit who have not received income and other descendants entitled to the minimum for this concept" may only list:

  • Children who are members of the family unit who have not obtained income.

    If you did not reflect that any of the children in your family unit had income or you did not include any child with income in your family unit, you must initiate a new declaration to include that situation in the corresponding section (in accordance with what is stated in 5.2.1 ).

  • Children who are not part of the family unit, children between the ages of 18 and 24 or 25 or older who are people with disabilities, descendants other than the children and people in foster care or guardianship (or that custody is provided by judicial resolution) minors under 25 years of age or those over that age with disabilities as long as they do not have income , excluding those exempt, those exceeding 8,000 euros or those who do not present a declaration with income exceeding 1,800 euros.

The keys for connection, disability, and other situations will be used in the terms set out in the previous sections.