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Practical manual for Income Tax 2023.

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

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.

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

  • Adult children with disabilities who, by court order, are assisted by a guardian.

Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.

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 the application of 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 increase for ascendants of this deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations of IRPF will apply.