Skip to main content
Form 100. Personal Income Tax Return 2018

10.3.10. For single-parent families

A deduction of 303 euros may be applied by taxpayers who have dependent descendants, provided that they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants.

This deduction is compatible with the deduction for large families.

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

REQUIREMENTS:

  1. For the purposes of this deduction, the following will be considered descendants:

    1. Minor children, whether through parental or adoption relationships, provided that they live with the taxpayer and do not have annual income, excluding exempt income, exceeding 8,000 euros.

    2. Adult children with disabilities, whether through parental or adoption relationships, provided that they live with the taxpayer and do not have an 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 financially dependent on him or her and are admitted to specialized centers.

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

    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 exempt annual food payments may not exceed 35,240 euros.

Completion

A data capture 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 your children by virtue of a court decision.