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Family tax deductions

You will know which family deductions you can claim, what proof you need and whether to file jointly.

Moving to Spain with a family changes your tax return. This topic covers the family minimums, credits and regional deductions you can claim, how to claim children or parents who still live abroad, what changes if you separate, and whether to file jointly or on your own.

6 articlesAbout 32 min of readingTax residency and filing

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Pick the article that fits your situation

  1. Family minimums for children, parents and disability on your return

    Explains which family members lower your Spanish income tax, who qualifies, the yearly amounts for yourself, children, parents and anyone with a disability, and how the minimums work. For taxpayers filing a Spanish return.

    3 min read

  2. Family tax credits for working mothers, large families and dependants

    Explains the direct tax credits in Spain for working mothers, large families and people supporting a relative with a disability. It covers who qualifies, the amounts, and how to get them paid monthly in advance instead of waiting for your annual return.

    5 min read

  3. Claiming children or parents who still live abroad

    Explains when you can claim a child or parent who lives abroad on your Spanish income tax return, and when you cannot. It is for Spanish tax residents with family overseas, and for people who moved to Spain this year or live in another EU/EEA country.

    5 min read

  4. Separated or divorced and who claims the children

    Explains how separated or divorced parents in Spain share the children's tax allowance, and how child maintenance and a pension to an ex-spouse are treated. It helps you avoid both parents claiming the same child.

    4 min read

  5. Joint or individual filing for couples and families

    Explains who can file a joint tax return in Spain, what the joint reduction is worth, what you take on by filing together, and when the choice becomes final. For married couples and single parents resident in Spain.

    5 min read

  6. Regional deductions for rent, birth and childcare

    Explains how Spain's regions add their own tax deductions for birth or adoption, rent and childcare. It shows which regions offer each one, what conditions usually apply and how your region is decided. It is for families and tenants filing a Spanish income tax return.

    5 min read

About this topic

It is for anyone considering, planning or carrying out a move to Spain. By the end, you will know which family deductions you can claim, what proof you need and whether to file jointly.

Start with "Family minimums for children, parents and disability on your return". It shows which dependants reduce your taxable income, and the other pages build on it.

Childcare costs and subsidies, family benefits, and inheritance and gift tax are not covered here.

Key rules

  • Joint filing reduction: The joint filing reduction is 3,400 euros for a married couple and 2,150 euros for a single parent with children.
  • Child income limit: A child counts if they are under 25 on 31 December (or disabled at any age), live with you, and earn no more than 8,000 euros a year.
  • Personal minimum: The personal minimum is 5,550 euros a year, plus 1,150 euros if you are over 65 and a further 1,400 euros if you are over 75.
  • Family situation date: Your family situation and your children's ages are assessed on 31 December of the tax year.
  • Proof: You do not send proof with your return; you keep it and show it if the tax office asks.

Family tax deductions: the whole process, step by step

  • Your family situation is fixed for the tax year (read: Family minimums for children, parents and disability on your return): on 31 December of the tax year

  • Decide whether to file jointly or individually (read: Joint or individual filing for couples and families): before you file your return, once your family situation is fixed

  • Gather proof for children or parents, especially those living abroad, and keep it (read: Proof you need to claim dependants, especially abroad): before you file; you keep it and show it only if the tax office asks

  • File your annual return and claim the family minimums and regional deductions (read: Regional deductions for rent, birth and childcare): from early April to 30 June; online filing and phone appointments usually open in April, in-person help in May or June

  • If you pay by direct debit, file a few days earlier: usually around 25 June

  • Ask for monthly advance payment of the working mother, large family or disability credits with Modelo 140 (read: Family tax credits for working mothers, large families and dependants): after your entitlement begins; it then continues until your circumstances change

  • Tell the tax agency about changes using the same Modelo 140 form: when your circumstances change

Documents you may need

Identity and residence

Income and work

Payments and receipts

Other documents

Family tax deductions: questions that cross several articles

On what date is my family situation and my children's age counted for the tax return?

Your family situation and your children's ages are assessed on 31 December of the tax year. A child who turns 25 during the year still counts only if they are under 25 on that date, unless they are disabled. Read Family minimums for children, parents and disability on your return, and Separated or divorced and who claims the children if you split during the year.

Can a child with their own income still count as my dependant?

Yes, a child still counts if they earn no more than 8,000 euros a year, are under 25 on 31 December (or disabled at any age), and live with you. They must also not file their own return with income above 1,800 euros. Read Family minimums for children, parents and disability on your return, and Claiming children or parents who still live abroad.

Can I claim a parent or grandparent as a dependant?

Yes, if they are over 65 (or disabled at any age), live with you for at least half the year and earn no more than 8,000 euros a year. See Family minimums for children, parents and disability on your return.

Do the disability amounts apply to me, my children and my parents?

Yes, the disability amounts apply to you, your children and your parents, as long as the person counts as your dependant. It is 3,000 euros for a disability of 33% to under 65%, and 9,000 euros for 65% or more. Read Family minimums for children, parents and disability on your return, and Family tax credits for working mothers, large families and dependants for the credits.

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