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Form 100. Personal Income Tax Return 2024

10.6.2. For family care

Amount

The taxpayer may deduct 100 euros for each descendant under 3 years of age, for each ascendant over 70, and for each ascendant, descendant, spouse, common-law partner or sibling with a physical, mental or sensory disability of a degree equal to or greater than 65%.

Members of de facto couples must meet the requirements established in Law 1/2005, of May 16, on de facto couples of the Autonomous Community of Cantabria, and be registered in the Registry of De Facto Couples of the Autonomous Community of Cantabria or similar registries established by other Public Administrations of the Spanish State, of countries belonging to the European Union or the European Economic Area, or of third countries.

You will be entitled to the deduction even if the relationship is based on affinity.

Requirements

  • That the descendant, ascendant, spouse, common-law partner 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, common-law partners, or siblings with disabilities, the gross income limit will be determined by 1.5 times the IPREM. In 2024, the IPREM is set at €8,400.00, so the limit will be €12,600.00.

Incompatibility

This deduction will be incompatible for the same children with the deduction "For birth or adoption of children" unless they have a disability level equal to or greater than 65%.

In no case will this incompatibility exist for ascendants over seventy years of age or for ascendants, descendants, spouses, common-law partners or siblings with a physical, mental or sensory disability of a degree equal to or greater than 65%.

Completion

Enter in the box " Common" or in the box "Of the holder", as indicated below, the number of people who qualify for the deduction, taking into account that the The same person can only be reflected in one of the two boxes.

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 entitle the deduction, and on the other hand the number of descendants, ascendants, spouse, common-law partner, or siblings with a disability equal to or greater than 65% who entitle the deduction.

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"