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Form 100. Personal Income Tax Return Declaration 2017

10.1.1. For beneficiaries of family aid

Taxpayers who are entitled to receive financial aid in accordance with the regulations of the Autonomous Community of Andalusia to support Andalusian families will be entitled to apply the following deductions to the autonomous community's full tax rate:

  1. If you are entitled 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 who is part of the taxpayer's family unit.

  2. If you are entitled to receive financial assistance for multiple births: 50 euros per child born who 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.

Taxable Base Limit:

These deductions may be applied by taxpayers whose annual income of the family unit in which they are integrated 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 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 are entitled to receive the aid will be reflected in the "Holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating 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 it.

  • 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 the beneficiary is entitled to receive the multiple birth benefit will be reflected in the "Holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating 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 it.

If you have chosen to enter data individually, a box will be enabled that you must mark with an “X” if the general and savings tax bases of all members of the family unit in which the taxpayer is a member do not exceed 93,416.40 euros per year.