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Form 100. Personal Income Tax Return Declaration 2017

5.2.1. Children who are members of the family unit and have received income

This section will only list children who are part of the family unit and are recipients of income subject to and not exempt from the tax.

The program only admits a maximum of four children receiving income.

In the data capture window you must provide the following information:

  • LAST NAME, NAME AND NIF OF THE CHILDREN

    The two surnames, the first name and the NIF of each of the related children will be recorded.

    • Note:
      • In any case, it will be necessary to include the NIF of children over 14 years of age. Please note that at that age it is mandatory to be in possession of an identity document.
      • In the case of a joint declaration, when income belonging to descendants under 14 years of age is included, it will also be necessary to reflect their NIF.
      • In order to print the official forms of individual declarations for children, the program requires that the children's NIF be entered.
  • DATE OF BIRTH

    The day, month and year of birth of each of the related persons will be indicated.

  • LINKING

    The corresponding key from those indicated below will be entered in the "Link" box:

    1. Common child of the "First declarant" and the "Spouse".

      No key will be displayed in the "Link" box on the declaration form.

    2. Child exclusively of the "First declarant", provided that he or she does not also live with the other parent.

      The numerical code 1 will be displayed on the declaration form in the joint declaration and in the individual declaration of the "first declarant".

    3. Child exclusively of the "Spouse", provided that he or she does not also live with the other parent.

      On the declaration form, the numerical key 2 will be displayed in the joint declaration and the numerical key 1 in the individual declaration of the "spouse".

    4. Child of the "First Declarant" when said child also lives with the other parent.

      This code will be used in the following circumstances:

      1. If the two parents are not married or in cases of legal separation or divorce when there is also shared custody of the children.
      2. If one of the parents has died during the financial year and the children have lived with both parents until the date of their death, the surviving spouse must enter this code. However, the code "A" must be entered in the declaration of the deceased spouse.

      If you indicate this key “D” you must also include the NIF of the other parent.

      On the declaration form, the numerical code 3 will be displayed in the joint declaration and in the individual declaration of the "first declarant".

    5. Child exclusively of the "Spouse" when said child also lives with the other parent, including cases of shared custody between both parents.

      On the declaration form, the numerical key 4 will be displayed in the joint declaration and the numerical key 3 in the spouse's individual declaration.

      If you indicate this code “E”, you must also include the NIF of the other parent.

    • SPECIAL CIRCUMSTANCES FOR COMMON-LAW UNIONS
      • Common-law unions with children in common

        In these cases, either or both of the parents may choose to form a family unit with all their children. To complete the declaration using the program, it is necessary to distinguish:

        • Declaration of the family unit formed by one of the parents with the children:

          The children common to both members of the couple will be identified with the code "D." Code "3" must also be entered in the box “Other situations” (or code "4" if the child is subject to extended guardianship).

        • Individual declaration of the other parent:

          If the family unit in the above point pays tax jointly, the other parent will not have to list children in common with income of more than 1,800 euros presenting a joint tax return with the other member of the couple.

          If the family unit in the previous point does not pay taxes jointly and the children with incomes over 1,800 euros do not file an individual return, the other parent will relate the children by entering the code "D" in the "Relationship" box of their return.

  • DEATH OF ONE OF THE PARENTS

    In the event of the death during 2017 of one of the parents and provided that the minor children (or older children subject to extended parental authority) have lived with both parents until the date of their death, the code "D" must be entered in the box. "Linkage" = Child of the «First declarant» when said child also lives with the other parent.

  • DISABILITY (degree)

    In the event that, considering the situation existing on 12-31-2017, any of the related children has a disability and can prove a degree of disability equal to or greater than 33 percent, the recognized degree of disability will be reflected among those are indicated below:

    1. Disability of a degree equal to or greater than 33% and less than 65% (if not in situation 2).
    2. Disability of 33% or more and less than 65%, if the need for assistance from third parties or reduced mobility is proven.
    3. Disability equal to or greater than 65%.
    4. Judicial incapacity by ruling of the civil jurisdiction.

    For children whose disability has been declared judicially, at least a degree of disability of 65 percent must be indicated, even if they do not reach said degree.

  • OTHER SITUATIONS

    The "Other situations" box will only be completed when the persons listed in this section are in any of the special situations indicated below:

    1. Descendant other than children (grandchild, great-grandchild, etc.) or person linked to the taxpayer by reason of guardianship or foster care.
    2. An adult son or daughter who is legally incapacitated, subject to extended or rehabilitated parental authority.
    3. Son or daughter of the "First Declarant" when he or she also lives with the other parent (father or mother) without there being a marriage between both parents.
    4. Son or daughter of the taxpayer when situations 2 and 3 above occur simultaneously.
  • GENDER

    You must mark with an "x" the sex of "Child 1" or/and "Child 2", "Child 3", "Child 4" (Childs receiving income).

  • ADOPTION DATE

    In the case of adoption, the date (day, month and year) on which registration in the Civil Registry took place shall be indicated or, if such registration is not necessary, the date of the corresponding judicial or administrative resolution. In the case of adopted children who have previously been in foster care, the date corresponding to the foster care will also be indicated.

  • DEATH OF THE OTHER PARENT

    It will be marked with an “X” in the case in which the other parent has died before December 31, 2017.

  • INCOME OVER 8,000 euros

    This box will be checked if the child member of the family unit receives annual income exceeding 8,000 euros, excluding exempt income.

  • SUBMIT STATEMENT

    Children who file a tax return with incomes exceeding 1,800 euros do not have the right to apply the family minimum for descendants.

    This box will be checked if the child files an individual tax return with income exceeding 1,800 euros.

    Attention: You should not relate children with incomes exceeding 1,800 euros who file return with the other parent in the following cases:

    • De facto couples.
    • Legal separation or divorce when custody of the children is also shared.