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Practical Income Manual 2022.

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

Regulations: Articles 13 and 4; and transitional provision second Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia

Deduction amount

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 who, before January 1, 2022, had been judicially declared incapacitated, subject to extended or rehabilitated parental authority.

  • Children of legal age with disabilities who, by judicial resolution, are assisted by a guardian.

Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.

Increase in deduction

The previous 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 apply the minimum for ascendants over 75 years established in the state regulations of Personal Income Tax

Requirement 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 application conditions

When several taxpayers have the right to apply the increase by ascendants of this deduction, the rules of proration, coexistence and other limits provided for in the state regulations of Personal Income Tax will apply.