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Form 100. Personal Income Tax Return Declaration 2017

10.1.1. For beneficiaries of family aid

Taxpayers who have the right to receive financial aid in application of the regulations of the Autonomous Community of Andalusia to support Andalusian families will have the right to apply the following deductions to the full autonomous community quota:

  1. If you have the right to receive financial aid for a child under 3 years of age at the time of a new birth: 50 euros for each child under 3 years of age that makes up the taxpayer's family unit.

  2. If you have the right to receive financial aid for multiple births: 50 euros per child born that is part of the taxpayer's family unit.

When the deduction corresponds to two taxpayers, its amount will be distributed between them in equal parts.

Tax base limit:

These deductions may be applied by taxpayers whose annual income of the family unit in which they belong does not exceed 11 times the minimum interprofessional salary, that is, 93,416.40 euros per year.

The annual income of the family unit is considered to be that composed of the general tax base and the savings tax base.

Completion

Through a data capture window you must indicate:

  • Beneficiaries of aid for children under 3 years of age at the time of a new birth :

    In the case of a marriage and when both spouses are entitled to the deduction, you must indicate in the "common" box the number of children who entitle you to receive the aid.

    Otherwise, the number of children under three years of age who qualify for receiving aid will be reflected in the "Holder" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to the same.

  • Beneficiaries of aid for multiple births :

    In the case of a marriage and when both spouses are entitled to the deduction, you must indicate in the "common" box the number of children who entitle you to receive the aid.

    Otherwise, the number of children for which you are entitled to receive support for multiple births will be reflected in the "Holder" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to the same.

In the event that you have chosen to carry out a type of individual data capture, a box will be enabled that you must mark with an “X” if the general and savings tax bases of all the members of the family unit in which you are integrated the taxpayer does not exceed 93,416.40 euros per year.