5.2.2. Children who are members of the family unit and who have not received income and other descendants who are entitled to the application of the minimum for descendants

In this section the following will be listed:

Children who are part of the family unit .
The other descendants of the "First Declarant" and the "Spouse", not integrated into the family unit, but who give the right to apply the family minimum for descendants.

IMPORTANT:
Descendants who do not give the right to apply the minimum for descendants should not be listed in this section:
1. Descendants who receive annual income exceeding 8,000 euros , excluding exempt income.
2. Descendants who file a tax return with income exceeding 1,800 euros.
In the data capture window you must provide the following information (the program offers space for up to 12 descendants):
LAST NAME, NAME AND NIF
The two surnames, the first name and the tax identification number of each of the related persons must be recorded.

If any of these persons does not have a NIF, this space will be left blank.

Note: In order to print the official forms, the program requires that the NIF of the descendants over 14 years of age have been entered. Obtaining an ID card is mandatory after turning 14 years old.
DATE OF BIRTH
The day, month and year of birth of each of the related persons will be indicated.
LINKING
The key that corresponds to those indicated below will be entered in box "Link" :
1. Child or descendant of both the "First registered taxpayer" and of the "Spouse" (or a person linked to both for reason of guardianship).
  No key will be displayed in the "Link" box on the declaration form.
2. Child or descendant of only the "First registered taxpayer" (or person linked only to the "First registered taxpayer" for reason of guardianship), as long as, in the case of children, they do not live with the other parent also.
  
  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 or descendant of only the "Spouse" (or person linked only to the "Spouse" by reason of guardianship), as long as, in the case of children, they do not live with the other parent also.
  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. If you indicate this key “D” you must also include the NIF of the other parent.
  If the other parent does not have a DNI or NIE, they must mark the box provided for this purpose with an X.
  
  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.
  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. If you indicate this code “E”, you must also include the NIF of the other parent.
  If the other parent does not have a DNI or NIE, they must mark the box provided for this purpose with an X.
  
  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.
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 list the children by entering the key "D" in box "Relationship" of their return.

Death of one of the parents

In the event of the death of one of the parents during 2017 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 " Link " = 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 31-12-2017, any of the related persons has a disability and can prove a degree of disability equal to or greater than 33%, the recognized degree will be reflected among those indicated below:

1- Disability 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 it is proven that assistance from third parties or reduced mobility is required.

3- Disability equal to or greater than 65%

4- Judicial incapacity by civil court ruling.
OTHER SITUATIONS
Box "Other situations" 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.
DATE OF ADOPTION OR PERMANENT OR PRE-ADOPTIVE FOSTER CARE
In the case of adoption, or in the case of permanent or pre-adoptive foster care, 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.

Remember that if this is a case of foster care, you must also enter key "1" in the box corresponding to "other situations."
DESCENDANT DIED IN 2017
If the descendant died in 2017, the date of death must be entered.

Additionally, if you are entitled to the deduction for a disabled descendant, you must fill in the additional information requested. The completion of this section is explained within the deduction itself.