For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
Regulations: Articles 13 and 4 and transitional provision second Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia
Amount of deduction
100 euros for taxpayers who are parents of single-parent family on the tax accrual date (normally, December 31).
## For the purposes of the deduction, a single-parent family is considered to be one formed by the father or mother and all the children who live with one or the other and who meet any of the following requirements:
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Minor children, except those who, with the consent of their parents, live independently of them.
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Adult children who, before January 1, 2022, had been declared judicially incapacitated, subject to extended or rehabilitated parental authority.
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Adult children with disabilities who, by court order, are assisted by a guardian.
Please note that, following the entry into force of Law 8/2021, amending the Civil Code, references to judicial incapacity are extended to court rulings establishing representative guardianship of persons with disabilities.
Increase in deduction
The previous deduction will be additionally increased by 100 euros for each ascendant who lives with the single-parent family, provided that they generate the right to apply the minimum for ascendants over 75 years of age established in the state regulations of IRPF .
Requirements and other conditions for the application of the deduction
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That the sum of the general and savings tax bases, boxes [0435] and [0460 ] of the declaration, does not exceed the following amounts:
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When several taxpayers are entitled to apply the increase for ascendants of this deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations of IRPF will apply.