For single parent family

Regulations: Art. 1.Sixteen Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

303 euros for the taxpayer who has dependent descendants , provided that he or 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.

The following will be considered descendants for the purposes of this deduction:

1. Minor children , whether through paternity or adoption, provided that they live with the taxpayer and do not have annual income , excluding exempt income, exceeding 8,000 euros .

   The expression "income" should be understood as the sum of the general tax base and the savings tax base of the declaration.

2. Adult children with disabilities , whether through parental or adoption relationships, provided they live with the taxpayer and do not have annual income , excluding exempt income, greater than 8,000 euros .

3. The descendants referred to in letters a and b above who, without living with the taxpayer , are financially dependent on him and are admitted to specialized centers .

Those persons related to the taxpayer by reason of guardianship and foster care ## ## , in the terms provided for in current 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 persons with disabilities in the exercise of their legal capacity, guardianship is limited to unemancipated minors not subject to parental authority or in a situation of neglect, being abolished for emancipated minors and for adults, for whom curatorship and other measures to support their legal capacity are established.

Important : in the case of cohabitation with descendants who do not entitle you to a deduction , the right to it will not be lost as long as the descendant's annual income, excluding exempt income, does not exceed 8,000 euros.

Requirements and other conditions for the application of the deduction

• That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration and of the exempt food annuities, corresponding to the year in which the right to the deduction arises, is not greater than 35,240 euros .

  The exempt alimony payments that must be computed are those received by children who live with the taxpayer and entitle them to apply the deduction.

• When during the tax period a change in the family situation occurs for any reason , for the purposes of applying the deduction it will be understood that cohabitation has existed when such a situation has occurred for at least 183 days a year .