10.1.8. For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age

Taxpayers who are single parents on the date the tax becomes due will be entitled to apply a deduction of 100 to the full regional tax rate

The deduction will be additionally increased by 100 euros for each ascendant over 75 years of age who generates the right to apply the minimum for ascendants.

When several taxpayers are entitled to apply the deduction provided for in the previous paragraph, the rules of apportionment, cohabitation and other limits provided for in the state regulations on Personal Income Tax will apply.

Tax base limit:

The sum of the general and savings tax bases must not exceed 80,000 euros in individual taxation or 100,000 euros in the case of joint taxation.

Concept of single-parent family:

A single-parent family will be considered to be one formed by the mother or father and all the children who live with one or the other and who meet any of the following requirements:

1. Minor children, except those who, with the consent of their parents, live independently of them.

2. Legally incapacitated adult children subject to extended or rehabilitated parental authority.

Completion

A data capture window will open in which you must indicate whether you are entitled to the deduction.

The window will reflect the number of ascendants over 75 years of age entitled to the minimum for ascendants.