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Specific manual for people with disabilities

For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age

(Arts. 13 and 4; and second transitional provision Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia)

Amount of deduction

100 euros for taxpayers who are single parents on the tax due date (normally 31 December).

## 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:

  • Minor children, except those who, with the consent of their parents, live independently of them.

  • Adult children who, before January 1, 2022, had been declared judicially incapacitated, subject to extended or rehabilitated parental authority.

  • Adult children with disabilities who, by court order, are assisted by a guardian.

Requirement for the application of the deduction

That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

  • 80,000 euros in individual taxation.

  • 100,000 euros in joint taxation .

Other conditions of application

When several taxpayers have the right 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.