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Practical manual for Income Tax 2023.

For single-parent families

Regulations: Art. 12 Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

500 euros for the taxpayer who has descendants in his/her care, provided that he/she does not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants .

Conditions and other requirements for the application of the deduction

  • Descendants are considered for the purposes of applying this deduction:

    1. Minor children , whether by relationship of paternity or adoption, provided they live with the taxpayer and do not have annual income , excluding exempt income, greater than 8,000 euros .

    2. children with disabilities whether through parental or adoption relationships, that they live with the taxpayer and do not have annual income, excluding income, of more than .

    3. The descendants referred to in sections a) and b) above who, without living with the taxpayer, depend economically on him/her and are admitted to specialized centers .

    Descendants are considered to be persons linked to the taxpayer by reason of guardianship and foster care, in accordance with the terms provided for in the applicable civil legislation.

    Please note that, as of September 3, 2021, the date of entry into force of Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, guardianship is reduced to minors not subject to parental authority or not emancipated in a situation of helplessness, being eliminated for adults, for whom guardianship and other measures to support their legal capacity are established.

    Note: In the case of cohabitation with descendants who are not considered as such for the purposes of the deduction, the right to the deduction will not be lost as long as the descendant's annual income, excluding exempt income, does not exceed 8,000 euros.

  • The sum of the general tax base and savings, boxes [0435] and [0460] of the declaration, plus the amount of the annuities for exempt maintenance , not must be greater than 45,000 euros .

  • This deduction will not be applicable to cases of shared custody.

  • When during the year there is an alteration in the family situation for any reason, for the purposes of applying the deduction, it will be understood that there has been cohabitation when such situation has occurred for at least 183 days per year .

    In cases where separation, divorce or widowhood occurred during the year, only the days of cohabitation after the date on which this situation occurred will be taken into account for the calculation of cohabitation for the purposes of this deduction.