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Form 100. Personal Income Tax Return 2022

10.12.7. For families with two or more descendants and low income

Amount

Taxpayers who have two or more descendants who generate in their favor the right to the minimum for descendants may apply a deduction of 10% of the amount resulting from reducing the autonomous integral quota by the rest of the autonomous deductions applicable in the Community of Madrid and the part of state deductions that are applied to said autonomous integral quota.

Requirements

The sum of the general and savings tax bases cannot exceed 24,000 euros.

To calculate the sum of taxable bases, the following will be added:

  1. Those of taxpayers who have the right, through their descendants, to apply the corresponding minimum whether they file individually or jointly.

  2. Those of the descendants themselves that give the right to the aforementioned minimum.

Completion

If you meet the requirements to apply the deduction, check the box provided for that purpose.