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Form 100. Personal Income Tax Return Declaration 2017

8.5.3. Minimum per descendant

REQUIREMENTS THAT DESCENDANTS MUST MEET

Persons who meet the following conditions on the date of accrual of the tax have the right to apply the minimum for descendants:

  • That they are descendants under 25 years of age (or whatever their age is when the descendant is disabled and a degree of disability equal to or greater than 33 percent is proven, on the date of accrual of the Tax).

    Those persons linked to the taxpayer by reason of guardianship and foster care are assimilated to descendants, in the terms provided in the applicable civil legislation.

  • That they live with the taxpayer or are economically dependent. Among other cases, descendants interned in specialised centres but who are dependent upon the taxpayer, shall be considered to cohabit with them.

  • That they do not have annual income exceeding 8,000 euros, excluding exempt ones.

  • That they do not file a tax return with income exceeding 1,800 euros (except in the case of joint taxation with parents, which does not prevent the application of the family minimum for descendants).

AMOUNT

For each descendant who generates the right to apply the minimum, the following amounts may be reduced:

  • For the first: 2,400 euros per year.
  • For the second: 2,700 euros per year.
  • For the third: 4,000 euros per year.
  • For the fourth and following: 4,500 euros per year.

The order of the descendants will be determined according to their date of birth.

Descendants under three years of age:

When the descendant is under three years old, the previous minimum will be increased by 2,800 euros per year.

In the cases of adoption or foster care, both pre-adoptive and permanent, said increase will occur, regardless of the age of the minor, in the tax period in which it is registered in the Civil Registry and in the following two. Where registration is not required, the increase may be made in the tax period in which the corresponding judicial or administrative decision is taken and in the following two tax periods.

Important:

In the event of the death during the tax period of a descendant who meets the required requirements, the minimum for descendants will be 2,400 euros per year.

When two or more taxpayers have the right to apply the minimum for descendants, the amount will be prorated between them in equal parts.

However, when the taxpayers have a different degree of relationship with the descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income greater than 8,000 euros per year, excluding those exempt, in which case it will correspond to those of the next grade.

MADRID'S COMMUNITY:

To calculate the autonomous tax of the Community of Madrid, the following minimum amounts will be applied per descendants:

  • 2,400 euros per year for the first descendant who generates the right to apply the minimum for descendants.

  • 2,700 euros per year for the second.

  • 4,400 euros per year for the third.

  • 4,950 euros annually for the fourth and subsequent rooms.

When the descendant is under three years of age, the amount corresponding to the minimum for descendants, as indicated in this provision, will be increased by 2,800 euros per year.

ILLES BALEARS:

To calculate the autonomous tax of the Balearic Islands, the following minimum amounts will be applied per descendant:

  • 2,400 euros per year for the first descendant who generates the right to apply the minimum for descendants.

  • 2,700 euros per year for the second.

  • 4,400 euros per year for the third.

  • 4,950 euros annually for the fourth and subsequent rooms.

  1. 8.5.3.1. Guardianship and foster care of minors