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Form 100. Personal Income Tax Declaration 2018

10.3.10. For single parent families

A deduction of 303 euros may be applied by taxpayers who are responsible for descendants, as long as they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right. to the application of the minimum by ascendants.

This deduction is compatible with the deduction for large families.

When during the year there is an alteration of the family situation for any reason, for the purposes of applying the deduction, it will be understood that cohabitation has existed when such situation has occurred for at least 183 days a year.

REQUIREMENTS:

  1. The following will be considered descendants for the purposes of this deduction:

    1. Minor children, both through paternity and adoption, as long as they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

    2. Adult children with disabilities, both through paternity and adoption, as long as they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

    3. The descendants referred to in sections a) and b) above who, without living with the taxpayer, are economically dependent on him and are hospitalized in specialized centers.

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

    NOTE: In the case of cohabitation with descendants who do not generate the right to the deduction, the right to it will not be lost as long as the descendant's annual income, excluding exempt income, does not exceed 8,000 euros.  

  2. The general and savings tax base plus the amount of the exempt food annuities may not exceed 35,240 euros.

Completion

A data entry window will open in which you must mark with an “X” whether you are entitled to the deduction and the amount of the exempt alimony payments received by the children by virtue of a court decision.