5.2.2. Children who are members of the family unit who have not received income and other descendants who give the right to the application of the minimum for descendants

In this section they will be related:

Children who are part of the family unit.
The other descendants of the "First declarant" and the "Spouse", not integrated into the family unit, but who give the right to the application of the family minimum for descendants.

IMPORTANT:
Descendants who do not give the right to the application of the minimum for descendants should not be listed in this section:
1. Descendants who receive annual income greater than 8,000 euros , excluding those who are exempt.
2. Descendants who file a tax return with income greater than 1,800 euros.
In the data capture window you must provide the following information (the program offers space for up to 12 offspring):
SURNAMES, NAME AND NIF
The two surnames, the first name and the tax identification number of each of the related persons will be recorded.

If any of these people do not have a NIF, this space will be left blank.

Note: In order to print the official models, the program requires having necessarily reflected the NIF of the descendants over 14 years of age. Obtaining a DNI is mandatory after turning 14 years old.
DATE OF BIRTH
The day, month and year of birth of each of the related persons will be indicated.
BINDING
The corresponding key from those indicated below will be entered in box "Linkage" :
1. Child or descendant of both the "First registered taxpayer" and of the "Spouse" (or a person linked to both for reason of guardianship).
  No key will be displayed in the "Linkage" box on the declaration form.
2. Child or descendant of only the "First registered taxpayer" (or person linked only to the "First registered taxpayer" for reason of guardianship), as long as, in the case of children, they do not live with the other parent also.
  
  The numerical code 1 will be displayed on the declaration form in the joint declaration and in the individual declaration of the "first declarant".
3. Child or descendant of only the "Spouse" (or person linked only to the "Spouse" by reason of guardianship), as long as, in the case of children, they do not live with the other parent also.
  The declaration form will display code number 2 in the joint return and code number 1 in the individual return of the "spouse".
4. Child of the "First declarant" when said child also lives with the other parent. If you indicate this code “D”, you must also enter the NIF of the other parent.
  In the event that the other parent does not have a DNI or NIE, they must mark the box enabled for this purpose with an X.
  
  This code will be used in the following circumstances:
  1. If the two parents are not married or in cases of legal separation or divorce when there is also shared custody of the children.
  2. If one of the parents has died during the financial year and the children have lived with both parents until the date of their death, the surviving spouse must enter this code. However, the code "A" must be entered in the declaration of the deceased spouse.
  On the declaration form, the numerical code 3 will be displayed in the joint declaration and in the individual declaration of the "first declarant".
5. Child exclusively of the "Spouse" when said child also lives with the other parent, including cases of shared guardianship and custody between both parents. If you indicate this code “E”, you must also enter the NIF of the other parent.
  In the event that the other parent does not have a DNI or NIE, they must mark the box enabled for this purpose with an X.
  
  The declaration form will display code number 4 in the joint return and code number 3 in the spouse's individual return.
SPECIAL CIRCUMSTANCES FOR COMMON-LAW UNIONS

Common-law unions with children in common

In these cases, either or both of the parents may choose to form a family unit with all their children. To complete the declaration using the program, it is necessary to distinguish:

Declaration of the family unit formed by one of the parents with the children:

The children common to both members of the couple will be identified with the code "D." Code "3" must also be entered in the box "Other situations" (or code "4" if the child is subject to extended guardianship).

Individual declaration of the other parent:

If the family unit in the above point pays tax jointly, the other parent will not have to list children in common with income of more than 1,800 euros presenting a joint tax return with the other member of the couple.

If the family unit in the previous point does not pay taxes jointly and the children with incomes greater than 1,800 euros do not file an individual return either, the other parent will link the children by entering in box "Linkage" of their declaration the key "D".

Death of one of the parents

In the event of the death during 2018 of one of the parents and provided that the minor children (or older children subject to extended parental authority) have lived with both parents until the date of their death, the code "D" must be entered in the box. " Link " = Child of the «First declarant» when said child also lives with the other parent.
DISABILITY (degree)
In the event that, considering the situation existing on 12-31-2018, any of the related persons is disabled and can prove a degree of disability equal to or greater than 33 percent, the recognized degree of disability will be reflected among those indicate below:

1- Disability of a degree equal to or greater than 33% and less than 65% (in the case of not being in situation 2).

2- Disability of a degree equal to or greater than 33% and less than 65%, if it is proven that they need help from third parties or reduced mobility.

3- Disability equal to or greater than 65%

4- Judicial incapacitation by ruling of the civil jurisdiction.
OTHER SITUATIONS
Box "Other situations" will only be completed when the people listed in this section are in one of the special situations indicated below:
1. Descendant other than children (grandson, great-grandchild, etc.) or person linked to the taxpayer by reason of guardianship or foster care.
2. Son or daughter of legal age who is judicially incapacitated, subject to extended or rehabilitated parental authority.
3. Son or daughter of the "First declarant" when he or she also lives with the other parent (father or mother) without marriage between both parents.
4. Son or daughter of the taxpayer when situations 2 and 3 above occur simultaneously.
DATE OF ADOPTION OR PERMANENT OR PRE-ADOPTIVE FOSTER
In the case of adoption, or in the case of permanent or pre-adoptive foster care, the date (day, month and year) on which the registration in the Civil Registry took place will be indicated or, if said registration is not necessary, the date of the corresponding judicial or administrative resolution. In the case of adopted children who had previously been fostered, the date corresponding to the fostering will also be indicated.

Remember that if this is the case of foster care, you must also reflect the code "1" in the box corresponding to "other situations."
DESCENDANT DECEASED IN 2018
If the descendant had died in 2018, the date of death must be recorded.

Additionally, if you are entitled to the deduction for disabled descendants, you must fill out the information that is additionally requested. The completion of this section is set out within the deduction itself.