10.5.19. For single-parent families
100 euros may be deducted by the taxpayer who is responsible for descendants, provided that he or she does not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to application of the minimum by ascendants.
Conditions for applying the deduction
The following will be considered descendants for the purposes of this deduction:
a) 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.
b) 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.
c) The descendants referred to in letters a) and b) above who, without living with the taxpayer, are economically dependent on him and are admitted to specialized centers.
Those people linked to the taxpayer by reason of guardianship and foster care will be assimilated to descendants, in the terms provided for in current legislation.
That the sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to deduction originates, is not greater than:
- 39,000 euros in individual taxation.
- 52,000 euros in joint taxation.
When throughout the tax period 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 a situation has occurred for at least 183 days a year.
You must check the corresponding box if you have the right to apply the deduction, in accordance with the requirements and conditions set forth.