For taxpayers with two or more descendants

Regulations: Art. 4.One.t) of Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes.

Amount of deduction

10 percent of the amount of the autonomous full quota , in individual or joint taxation, once the reductions have been deducted from it to determine the autonomous net quota, excluding this deduction, to which the state regulations governing IRPF refer.

The aforementioned amount is determined by subtracting from the autonomous full quota, box [ 0546 ] of the declaration, the amounts entered in boxes [0548], [0551], [0553], [0555], [0557], [0559], [0561] and [0563] , corresponding to the autonomous part of the general deductions of state regulations, as well as the amount of the autonomous deductions, box [0564] , excluding this deduction and box [0566] corresponding to the new deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area.

Requirements for applying the deduction

• That the descendants generate in favor of the taxpayer the right to the application of the corresponding minimum per descendants established by the state regulations governing IRPF .

• That the sum of the following tax bases, general and savings , boxes [0435] and [0460] of the declaration , is not greater than 24,000 euros :

  1. Those of taxpayers who have the right, through the same descendants, to the application of the minimum for descendants.

  2. Those of the descendants themselves that give the right to the aforementioned minimum.

  3. Those of all members of the family unit who file taxes jointly with the taxpayer and who are not included in the two previous letters.