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Form 100. Personal Income Tax Return 2022

10.3.21. For the care of descendants or adopted children up to 25 years old

Amount 

300 euros for each descendant.

Requirements and conditions

  • The descendant must generate the right to apply the minimum for descendants.

  • The deduction applies to descendants up to 25 years of age, so descendants aged 25 years old generate the right to a deduction until they reach 26 years of age as long as they meet the cohabitation and income requirements set out in state regulations to generate the right to the minimum for descendants.

  • The tax base cannot exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.

  • In the tax period in which the descendant turns 26, the deduction will be calculated proportionally to the number of months in which the requirements are met, without counting the month in which he or she turns 26.

  • Parents, adopters, or guardians must live with the offspring.

  • When there is more than one taxpayer entitled to the deduction, the amount will be prorated equally in the declaration of each of them, applying only to those who meet the conditions established to be beneficiaries of the same.

Incompatibility

This deduction is incompatible with respect to the same descendants with the deduction "For expenses of descendants in centers from zero to three years"

Completion

It will record the number of descendants under 26 years of age.

For descendants who have turned 26 in this year, indicate the number of months elapsed until the month prior to reaching that age. If there is more than one descendant in this situation, it will indicate the sum of months for all of them.

The descendants and/or the number of months will be reflected in the box " Common" or in the box "Of the holder" taking into account that the same descendant can only be entered in one of the two boxes.

  1. In case of marriage:

    • If the descendants are common to both spouses and both have a taxable income of no more than 35,000 euros, the number of descendants and/or the number of months, in the case of descendants who have turned 26 in the year, will be completed in the "Common" box.

    • If the descendants are common to both spouses and one of the two does not meet the tax base requirement of the previous point, the number of descendants and/or the number of months, in the case of descendants who have turned 26 in the year, will be reflected in the "Holder" box, indicating, additionally, the number of ascendants who live with the descendant.

    • If the descendants are common to both spouses and they have opted for individual data capture, the number of descendants and/or the number of months, in the case of descendants who have turned 26 in the year, will be completed in the "Of the Holder" box, also indicating the number of ascendants who live with the descendant.

  2. Otherwise, the number of descendants and/or the number of months, in the case of descendants who have turned 26 in the year, will be completed in the "Of the Holder" box, indicating the number of ascendants who live with the descendant.