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Practical Income Manual 2021.

For single parent families

Regulations: Art. 11 ter Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.

Deduction amount

100 euros for the taxpayer who is responsible for descendants, provided that he or she does not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to the application of the minimum for ascendants .

Conditions and other requirements for the application of the deduction

  • The following will be considered descendants for the purposes of this deduction:

    1. Minor children, both through paternity and adoption, as long as they live with the taxpayer and do not have annual income , excluding exempt ones, exceeding 8,000 euros .

    2. Adult children with disabilities , both by paternity relationship and adoption, as long as they live with the taxpayer and do not have annual income , excluded those exempt, exceeding 8,000 euros .

    3. The descendants referred to in letters a and b above who, without living with the taxpayer, are economically dependent on him and are hospitalized in specialized centers .

    Those persons linked to the taxpayer by reason of guardianship and foster care will be assimilated to descendants, in the terms provided for in current legislation.

    The expression "income" must be understood as the sum of the general tax base and the tax base of the savings of the declaration.

  • In case of cohabitation with descendants who do not give the right to deduction , the right to it will not be lost as long as the annual income of the descendant, excluding the exempt ones, does not exceed 8,000 euros .

  • That the sum of the general tax base and the savings tax base, boxes [ 0435] and [0460] of the declaration corresponding to the year in which the right to deduction arises, is not greater than :

    • - 39,000 euros in individual taxation.

    • - 52,000 euros in joint taxation.

  • When throughout the tax period there is an alteration of the family situation for any reason, for the purposes of applying the deduction, it will be understood that cohabitation has existed when such a situation has occurred for at least 183 days a year.