10.3.24. For descendants in the event of the death of a parent as a result of work-related accidents

Amount

1,000 euros for each descendant.

That the death of the other parent has occurred as a result of an accident at work. The deduction is applicable in cases where the death occurred before January 1, 2024.
That descendants generate the right to the application of the minimum for descendants.
The deduction can be applied in cases where both parents were married or registered as common-law partners, or in situations other than the above (separation or divorce with shared or sole custody of one of the parents, unregistered partnerships, etc.).
To apply the deduction, only common descendants with the person who generated the right to it at the time (the deceased parent) will be taken into consideration, and therefore neither the descendants dependent on the surviving parent at the time of death who are not the deceased parent's (unless they had been adopted by the latter), nor new descendants born subsequently as a result of other de facto or de jure unions will be counted.

The number of descendants entitled to the deduction will be recorded.