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Form 100. Personal Income Tax Return 2024

10.13.18. For single parent family

Amount

303 euros.

Requirements and conditions

  • The taxpayer responsible for the descendants cannot live with people other than those descendants, unless they are ascendants who generate the right to apply the minimum for ascendants established in the Personal Income Tax Law.

    Cohabitation will be understood to refer to the date of accrual of the tax.

    In the case of joint custody, each parent will form a single-parent family, and both may apply the deduction if they meet the requirements to qualify.

  • For the purposes of this deduction, the following will be considered descendants:

    1. Minor children, whether through paternity or adoption, provided they live with the taxpayer and do not have an annual income, excluding exempt income, exceeding €8,000.

    2. Adult children with disabilities, whether through paternity or adoption, provided they live with the taxpayer and do not have an annual income, excluding exempt income, exceeding €8,000.

    3. The descendants referred to in the letters a. and b. previous ones who, without living with the taxpayer, are financially dependent on him and are hospitalized in specialized centers.

  • Those persons related to the taxpayer by reason of guardianship and foster care will be considered descendants, in accordance with the terms established by applicable legislation.

  • If you live with descendants who do not qualify for a deduction, you will not lose the right to it as long as the descendant's annual income, excluding exempt income, does not exceed 8,000 euros.

  • Taxpayers whose total taxable income and exempt alimony payments exceed €35,240 will not be entitled to this deduction. The exempt alimony payments that must be computed are those received by children who live with the taxpayer and entitle them to apply the deduction.

  • When a change in family situation occurs during the fiscal year for any reason, for the purposes of applying the deduction, cohabitation will be deemed to have occurred when such a situation has occurred for at least 183 days per year.

    If the separation, divorce, or widowhood occurred during the year, only the days of cohabitation after the occurrence of these situations will be counted.

Completion

If you are eligible to apply the deduction, you will check the box provided and enter the amount of the exempt alimony received by your children.