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 Consolidated text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.
100 euros for taxpayers who are fathers or mothers of a single parent family on the date the tax accrues (normally, December 31).
A single-parent family is considered, for the purposes of the deduction, that formed by the father or the mother and all the children who live with one or the other and that meet any of the following requirements:
Minor children, with the exception of 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 previous deduction will be increased additionally by 100 euros for each ascendant who lives with the single-parent family, provided that they generate the right to apply the minimum for ascendants over 75 years established in the state regulations of Personal Income Tax
Requirements for applying the deduction
That the sum of the general and savings tax bases, boxes  and [0460 ] of the declaration, does not exceed the following amounts:
80,000 euros in individual taxation.
- 100,000 euros in joint taxation .
Other application conditions
When several taxpayers have the right to apply the minimum for ascendants, the rules of proration, coexistence and other limits provided for in the state regulations of Personal Income Tax will apply.