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Practical Income Manual 2021.

For single parent family

Regulations: Art. 2. bis and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Deduction amount

200 euros per year and the father or mother who, on the date of tax accrual, is part of a single-parent family.

Requirements and other conditions for the application of the deduction

  • Concept of single-parent family for the purposes of this deduction.

    For the purposes of this deduction, and without prejudice to the legal concept that may be established by basic state legislation, or, where applicable, regional regulations, a single-parent family will be considered to be that formed by a separated mother or father. legally or without marital ties and the daughters and sons who, exclusively, cohabit and are economically dependent on one or another, and who meet any of the following requirements:

    1. Be minors , with the exception of those who, with the consent of their parents, live independently of them.

    2. Be of legal age who have established some of the support measures for the exercise of their legal capacity in accordance with civil legislation.

      Precision: See in this regard Title Said Title September 2021. Regarding the measures it includes, in accordance with article 250 of the aforementioned Title in fact, the conservatorship and the judicial defender".

    It will be understood that there is economic dependence exclusively, when the mother or father has the right to the entire minimum per descendant provided for in Law 35/2006, of November 28, with respect to the daughters and sons who make up the single-parent family and do not receive annuities for alimony for daughters and sons.

    A single-parent family is considered to exist, for the purposes of this deduction, when the requirements of cohabitation and economic dependence are met with respect to any of the taxpayer's children. 

    In the case of a father or mother who are legally separated or without a marriage bond, the situation may arise that part of the sons or daughters can live together and depend financially on one of the parents, and the rest can live together and depend financially on the other. In that case, there would be two single-parent families for the purposes of this deduction, with the right to apply the deduction as long as they meet the required requirements.

    Note: In no case will a single-parent family be considered a widow or a person in a similar situation who has been convicted, by a final sentence, for the commission of an intentional crime of homicide in any of its forms, when the victim is his or her spouse or ex-spouse or person who has been linked to her by an analogous emotional relationship.

  • That the sum of the general tax base and the savings, boxes [ 0435 ] and [0460] of the taxpayer does not exceed :

    • 27,000 euros in individual taxation.

    • 36,000 euros in joint taxation.

  • For the application of this deduction, the rules for the application of the minimum by descendants contained will be taken into account. in the Personal Income Tax Law .


This deduction is incompatible with the deduction “For rental of habitual residence by single-parent families”