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Practical manual for Income Tax 2023.

For single parent family

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

Amount of deduction

200 euros per year that can be applied by the father or mother who, on the date the tax is due, 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 appropriate, regional regulations, the consideration of a single-parent family will be that formed by the mother or father legally separated or without a marital bond and the daughters and sons who, exclusively, live together and depend economically on one or the other, 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 one of the support measures for the exercise of their legal capacity in accordance with civil legislation.

      Precision: See in this regard Title XI of Book One of the Civil Code ("On support measures for persons with disabilities in the exercise of their legal capacity") articles 249 to 299 bis), both inclusive.

      Said Title on September 3, 2021.

      As for the measures included, according to article 250 of the aforementioned Title XI of the Civil Code, "the measures of support for the exercise of the legal capacity of persons who require it are, in addition to those of a voluntary nature, de facto guardianship, curatorship and judicial defender."

    It will be understood that there is economic dependence exclusively, when the mother or father has the right to the entire minimum for descendants provided for in the Personal Income Tax Law , with respect to the daughters and sons who make up the the single-parent family and does not receive annuities for alimony for the daughters and sons.

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

    In cases where the father or mother is legally separated or not married, the situation may arise where some of the sons or daughters may live with and be financially dependent on one of the parents, and the rest may live with and be financially dependent on the other. In this case, there would be two single-parent families for the purposes of this deduction, with the right to apply the deduction provided they meet the required conditions.

    Note: In no case will a widow or person in a comparable situation who has been convicted by a final judgment 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 a person who has been linked to him or her by a similar emotional relationship, be considered a single-parent family.

  • 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 for descendants contained in the Personal Income Tax Law will be taken into account.

Incompatibility

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