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Form 100. 2020 Personal Income Tax Return Declaration

5,2,4. Examples of completion

  1. De facto couple with common children. Parents A and B have 3 common children with whom they live: H1 aged 10 years with no income, H2 and H3 aged 15 and 21 years respectively with income, excluding exempt income, greater than 8,000 euros.

    We consider that one of the parents, in this case A, pays taxes jointly with the children. To collect data in the "Children under 18 years of age" section, complete the following:

    • H1. Link "D" other situations "3" and will indicate that the child IS part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data.
    • H2. "D" link. Other situations "3". It will indicate that the son has income and it is greater than 8,000 euros and will indicate that the son IS part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data.

    H3. It will not be included in the declaration (since you are over 18 years old you are not part of the family unit and having incomes greater than 8,000 does not give you the right to the minimum for descendants)

    The other parent B will file an individual return.

    • H1. "D" link. Other situations "3" will indicate that the child is NOT part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data.
    • H2. It will not be included in the declaration (it is not part of the family unit and does not entitle you to the minimum for descendants.
    • H3. It will not be included in the declaration (it is not part of the family unit and does not entitle you to the minimum for descendants)

  2. De facto couple with common children. Parents A and B have 4 common children with whom they live: H1, 10 years old, with no income, H2, 15 years old, with income, excluding exempt income, of 1,000 euros, H3, 17 years old, with income, excluding exempt income, of 1,900 euros, and H4, 21 years old, with income, excluding exempt income, of 1,000 euros.

    We consider that one of the parents, in this case A, pays taxes jointly with the children. To collect data in the "Children under 18 years of age" section, complete the following:

    • H1. "D" Link. Other situations 3" and will indicate that the child IS part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data.
    • H2. "D" Link. Other situations "3". It will indicate that the child has income and indicate that the child IS part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data.
    • H3 Link D". Other situations "3". It will indicate that the child has an income of more than 1,800 euros and will indicate that the child IS part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data.

    In the section "Children between the ages of 18 and 24 who are not subject to extended or rehabilitated parental authority"

    • H4. "D" link. Other situations"3". By selecting the "D" link, you will need to reflect the other parent's data. (The parent may apply the minimum per descendant).

    The other parent B will file an individual declaration:

    In the section "Children under 18 years of age"

    • H1. "D" Link. Other situations "3" will indicate that the child is NOT part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data.
    • H2. "D" link. Other situations "3" will indicate that the child is NOT part of the family unit. By selecting the "D" link, you will need to reflect the other parent's data. (Parent B will be entitled to the minimum per descendant since, although the child files a tax return, his income is less than 1,800 euros).
    • H3. It will not be included in the declaration when the child files a declaration with income exceeding 1,800 euros, parent B is not entitled to the minimum for descendants).

    In the section "Children between the ages of 18 and 24 who are not subject to extended or rehabilitated parental authority"

    • H4.Link "D". Other situations "3". Having selected the "D" link, you will have to reflect the data of the other parent. (The parent may apply the minimum per descendant)

  3. The marriage formed by A and has 3 children (H1, H2 and H3) a grandson (N1) with whom they live: H1 aged 15 with no income, H2 aged 23 with income, excluding exempt income, exceeding 8,000 and 3 aged 20 with a son N1, both without income.

    Considering the joint taxation of the family unit for data collection.

    In the section "Children under 18 years of age"

    • H1 Link "A". It will indicate that the child IS part of the family unit

    In the section "Children between the ages of 18 and 24 who are not subject to extended or rehabilitated parental authority."

    • H2 would not be included in the declaration (it is not part of the family unit and does not entitle it to the minimum for descendants as it has income greater than 8,000 euros).
    • H3 Link "A."
    • N1 Link "A. Other situations "1".

    If the H3 son, father of N1, has an income of 12,000 euros, the grandfather/grandmother will not be able to apply the minimum per descendant for either the H3 son or the N1 grandson, so they would not be included in the declaration.