Claiming children or parents who still live abroad

Key rules

• Income limit: The dependant's own income must be no more than 8,000 euros a year, and income earned abroad counts.
• Cohabitation: A parent or child who permanently lives in another country generally does not qualify.
• Non-residents: EU/EEA residents, and people in their year of arrival, need at least 75% of worldwide income earned in Spain.

Can you claim family who live abroad?

Usually not. The family minimums are built around people who live with you. A child or parent who lives permanently in another country generally does not count. There are a few exceptions, set out below.

Children abroad

A child must in principle live with you, so the minimum for children is generally not available if the child lives abroad. A claim can still work in these cases:

• You are a Spanish national working in the diplomatic service, or abroad for work.
• The child lives in the EU/EEA and the income conditions are met.

In every case the child's own income must stay at or below 8,000 euros a year. That limit applies to the child's income, not yours.

Parents abroad

To claim a parent, all of these must be true:

• The parent lives with you for at least half the year.
• The parent is over 65, or has a disability at any age.
• The parent's income is no more than 8,000 euros a year, not counting exempt income.

A parent who lives permanently in another country does not qualify. The exception is a parent who depends on you and is treated by law as living with you, for example a dependent parent in a care home.

Does income abroad count?

Yes. The income limit looks at the dependant's total annual income, wherever it comes from. A pension or salary paid abroad counts. Exempt income is left out.

If you are not a Spanish tax resident

If you live in another EU/EEA country, or you moved to Spain this year and are taxed as a non-resident in your year of arrival, you can still claim the personal and family minimums when both of these are true:

• At least 75% of your worldwide income for the year was earned in Spain.
• Your income elsewhere was below the minimum.

You file Modelo 210 or the annual return. Attach a certificate of residence and of income from the foreign tax authority. The family minimums then follow the same conditions as for residents. You may instead choose to be taxed as a resident.

What to do

1. Check whether the person lives with you, or fits an exception above.
2. Add up their income from all countries and compare it with 8,000 euros.
3. Gather the proof listed in the documents section below, with apostilles and sworn translations where needed.
4. If your case is borderline, ask the Agencia Tributaria before you file.

The decision tool below helps you pick the right route.

Choosing between options

Can you claim a parent or child who lives abroad?

• Do not claim: Your parent lives permanently in another country, does not depend on you and is not treated by law as living with you. Cohabitation is required, so the parent does not qualify.

• Claim a dependent parent: Your parent is over 65 (or disabled at any age), earns no more than 8,000 euros a year including income abroad, and depends on you in a way the law treats as living with you, such as a care home.

• Claim a child abroad: Your child lives in the EU/EEA or you are a Spanish national working abroad or in the diplomatic service, and the child's own income stays at or below 8,000 euros.

Start with living together: a dependant abroad counts only under an exception. Then check the dependant's total income, foreign income included, against the 8,000 euro limit. If you are not a Spanish resident, check the 75% Spanish-income test.

Proof you need to claim dependants, especially abroad

• Libro de familia (Spain's family record book) or a birth certificate from the Registro Civil, to prove a child or parent relationship. If you are a foreign taxpayer, an equivalent civil registry document from your country works.

• Court or administrative resolution, if the child is adopted or fostered.

• Marriage certificate for a spouse, or the register entry for a registered partner.

• Certificado de empadronamiento, a padrón certificate listing everyone registered at the address, to prove residence and living together. A cohabitation certificate can back it up.

• Proof of the dependant's income: their own tax return or a tax data certificate, pension statements from the Seguridad Social or the payers, or a no-income certificate. For a dependant abroad, use certificates from their tax or pension authority.

• Apostille on foreign public documents. Countries in the 1961 Hague Convention use it. If the country is not a party, you need consular legalisation instead. Some EU civil status documents are exempt.

• Sworn translation by a traductor jurado for any document not in Spanish or a co-official language.

• Certificate of disability of 33% or more from IMSERSO or your region's competent body, for the disability minimum. A Seguridad Social permanent incapacity pension or a disability retirement pension counts as 33%, and a judicial incapacitation ruling counts as 65%. A higher minimum applies at 65% or more.

• For a disability certificate issued abroad, ask the Spanish regional body to recognise it, because foreign certificates are not automatically valid.

• You do not send these documents with your return. Keep them, up to four years, and show them if the tax office asks. Get apostilles and translations ready only when it requests proof.

Frequently asked questions

Does my parent's or child's income abroad count towards the income limit?

Yes, income your dependant earns abroad counts towards the income limit. The limit looks at their total annual income, whatever country it comes from. Exempt income is left out.

Can I claim a parent who lives in a care home abroad?

Generally no, because a parent who lives permanently in another country does not live with you. The exception is a parent who depends on you and is treated by law as living with you, for example one in a care home. Ask the tax agency before you claim.

Can I claim a child who lives in another EU country?

Sometimes, because children in the EU/EEA can qualify where the income conditions are met.

Can I claim family minimums if I only moved to Spain this year?

Yes, if at least 75% of your total worldwide income for the year was earned in Spain and your income elsewhere was below the minimum. You file Modelo 210 or the annual return with a certificate of residence and income from the foreign tax authority. You can also opt to be taxed as a resident.