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Form 100. Personal Income Tax Declaration 2018

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

Taxpayers who are mothers or fathers of a single-parent family on the date the tax accrues will have the right to apply a deduction of 100 to the full regional quota

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 have the right to apply the deduction provided for in the previous paragraph, the rules of proration, coexistence and other limits provided for in the state Personal Income Tax regulations will apply.

Tax base limit:

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

Concept of single-parent family:

A single-parent family will be considered to be that 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, with the exception of those who, with the consent of their parents, live independently of them.

  2. Judicially incapacitated children of legal age subject to extended or rehabilitated parental authority.


A data entry 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.