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Practical manual for Income Tax 2021.

For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age

Regulations: Articles 10 and 4 Revised Text of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Amount of deduction

100 euros for taxpayers who are single parents on the tax due date (normally 31 December).

## For the purposes of the deduction, a single-parent family is considered to be one formed by the father or mother and all the children who live with 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.

  • Children of legal age whose incapacity has been judicially declared subject to extended or rehabilitated parental authority.

Increase in deduction

The above deduction will be additionally increased by 100 euros for each ascendant who lives with the single-parent family, provided that they generate the right to the application of the minimum for ascendants over 75 years of age established in the state regulations of IRPF

Requirements for applying the deduction

That the sum of the general and savings tax bases, boxes [0435] and [0460 ] of the declaration, does not exceed the following amounts:

  • 80,000 euros in individual taxation.

  • 100,000 euros in joint taxation .

Other conditions of application

When several taxpayers are entitled to apply the minimum for ascendants, the rules of apportionment, cohabitation and other limits provided for in the state regulations of IRPF will apply.