For single-parent families

Amount of deduction

500 euros for the taxpayer who has descendants in his/her care, provided that he/she does not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants.

Conditions and other requirements for the application of the deduction

• Descendants are considered for the purposes of applying this deduction:

  1. Minor children whether by relationship of paternity or adoption, provided they live with the taxpayer and do not have annual income , excluding exempt income, greater than 8,000 euros .

  2. children with disabilities whether through parental or adoption relationships, that they live with the taxpayer and do not have annual income, excluding income, of more than .

  3. The descendants referred to in sections a) and b) above who, without living with the taxpayer, depend economically on him/her and are admitted to specialized centers .

  Descendants are considered to be persons linked to the taxpayer by reason of guardianship and foster care, in accordance with the terms provided for in the applicable civil legislation.

• The sum of the general and savings tax base , boxes [0435] and [0460] of the declaration, plus the amount of the exempt food annuities , must not result in greater than 45,000 euros .

• This deduction will not be applicable to cases of shared custody.

• When during the year there is an alteration in the family situation for any reason, for the purposes of applying the deduction, it will be understood that there has been cohabitation when such situation has occurred for at least 183 days per year .

  In cases where separation, divorce or widowhood occurred during the year, only the days of cohabitation after the date on which this situation occurred will be taken into account for the calculation of cohabitation for the purposes of this deduction.