Skip to main content
Form 100. Personal Income Tax Return Declaration 2017

10.12.7. For families with two or more descendants and low income

Taxpayers who have two or more descendants who generate in their favor the right to the minimum for descendants may apply a deduction of 10 percent of the amount resulting from reducing the autonomous integral quota by the rest of the autonomous deductions applicable in the Community of Madrid and the part of state deductions that are applied to said autonomous integral quota.

REQUIREMENTS:

The sum of the general and savings tax bases cannot exceed 24,000 euros.

To calculate the sum of taxable bases, the following will be added:

  1. Those of taxpayers who have the right, through their descendants, to apply the corresponding minimum whether they file individually or jointly.

  2. Those of the descendants themselves that give the right to the aforementioned minimum.

COMPLETION: A window will open in which you must indicate whether you are entitled to the deduction by marking it with an “X”.