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Form 100. Personal Income Tax Declaration 2018 Completion

Although the data for this deduction will appear in their corresponding boxes, the completion of all the necessary data will be done through personal and family data when filling in the identification data.

Important : All the information that we indicate below must be completed by each of the disabled descendants with the right to deduction.

To obtain the amount of the deduction, you must fill out the following information:

First, you must indicate the NIF of the descendant, and the number of taxpayers entitled to the minimum for descendants.

If this is the case, you must tell us if the death of the other parent had occurred during the 2017 financial year, the date of death of the other parent.

If the disability situation occurs within the tax period, you must first indicate the date of recognition of said disability. In this sense, if the social services of your Autonomous Community determine the status of a person with a disability, for all purposes, the date that must be indicated is the date of the disability request.

Likewise, if the disability situation ends during the year, the corresponding date must be indicated.

Transfer of right

You must indicate whether you transfer the right to the deduction that may correspond to another taxpayer who also has the right to the same deduction and for the same descendant. If yes, you must indicate the NIF of said taxpayer.

In the event that other taxpayers transfer to you the right to receive the entire deduction, you must indicate this, completing the NIF of the transferor, if this is not your spouse.

You must also indicate in the corresponding boxes the amount of the deduction that has been collected in advance, including, if the right to the deduction is transferred to you, the amount also collected by the other parent or guardian.

Data relating to pensioners or unemployed. If you are unemployed, or are a recipient of any Social Security, Passive Classes or alternative Mutual Insurance pensions throughout the year, you must mark only the box that corresponds to all the months of the year. If it is not the entire year, you must mark the months in which you do have perceptions of this type. You must also indicate, in the case of transfer, and if the transferor is not the spouse, the same data relating to the spouse.

Social security or mutual insurance contributions . In the event that you have contributions throughout the year, including the transferor's contributions, equal to or greater, in each of the months, the result of dividing 100 euros between the number of people who are going to apply the deduction, or, in other words, Otherwise, if the sum of the contributions of all taxpayers entitled to the deduction is equal to or greater than 100 euros, you must indicate only this point in the corresponding box. Otherwise, it must reflect the contributions made monthly. You must also indicate, in the case of transfer, and if the transferor is not the spouse, the same data relating to the spouse.

Finally, it must reflect, in the case of not being required to present a declaration but it is presented, whether it is done in the joint or individual modality.

Only in the event that you have received an advance payment from a descendant, for whom you are not entitled to the minimum for descendants, you must fill out the boxes in the section “ REGULARIZATION OF THE ADVANCE PAYMENT RECEIVED BY DISABLED DESCENDANTS IN RESPONSIBILITY” indicating the NIF of the descendant or descendants and the payment on account received.