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Form 100. Personal Income Tax Return 2022

10.6.2. For family care

Amount

The taxpayer may deduct 150 euros for each descendant under 3 years of age, for each ascendant over 70, and for each ascendant, descendant, spouse or sibling with a physical, mental or sensory disability of a degree equal to or greater than 65%. You will be entitled to the deduction even if the relationship is based on affinity.

Requirements

  • That the descendant or ascendant, spouse or sibling lives with the taxpayer for more than 183 days of the calendar year. Children under three years of age are exempt from this requirement.

  • That the descendant or ascendant does not have gross annual income exceeding 6,000 euros.

    In the case of ascendants, descendants, spouses or siblings with disabilities, the gross income limit will be determined by 1.5 times the IPREM. In the 2022 financial year, the IPREM is set at €8,106.28, so the limit will be €12,159.42.

Completion

The form must be completed separately, indicating on the one hand the number of descendants under 3 years of age and/or ascendants over 70 years of age who are entitled to apply the deduction and, on the other hand, if applicable, the number of descendants, ascendants, spouse or siblings with a disability of 65% or more who are entitled to the deduction.

You must indicate in box " Common" or in the box "Of the owner", as indicated below, the number of people who give the right to the deduction, taking into account that the same person can only be entered in one of the two boxes.

In the case of marriage, if both spouses are entitled to the deduction with respect to the same descendants or ascendants, their number will be reflected in box "Common" . In another case or when there is a marriage and you have opted for individual data capture, the completion will be done in box "Of the owner"