Family minimums for children, parents and disability on your return

Key rules

• Personal minimum: Everyone gets a yearly personal minimum, with extra amounts after age 65 and age 75.
• Child's income: A child stops counting if they earn more than 8,000 euros a year.
• Child's age: Age is measured on 31 December, so a child under 3 that day earns the extra amount.
• Relatives: Parents and grandparents count only if they live with you at least half the year.
• Disability: A certificate from the regional body is needed to claim the disability minimum.

How the minimums work

The minimums do not cut your taxable income directly. Tax is worked out on your whole income using the tax scales. The same scales are then applied to the total of your minimums, and that amount is subtracted from your tax. In practice, the minimums are taxed at the lowest rates, so each one saves you a modest amount of tax, not its full value.

Regions can set their own minimums for the regional part of the tax, so your region's figures may differ slightly.

Personal minimum

Everyone gets the personal minimum: 5,550 euros a year. It rises by 1,150 euros if you are over 65 and by a further 1,400 euros if you are over 75. Your age on 31 December of the tax year is what counts.

Children and other descendants

A child counts if they meet all of these:

• They are under 25 on 31 December, or are disabled at any age.
• They live with you. Temporary absences to study count as living with you.
• They earn no more than 8,000 euros a year, not counting exempt income.
• They do not file their own return with income above 1,800 euros.

Adopted and fostered children also count.

The yearly amounts depend on the child's place in the family:

• First child: 2,400 euros.
• Second child: 2,700 euros.
• Third child: 4,000 euros.
• Fourth and each later child: 4,500 euros.

For a child under 3 at 31 December, add 2,800 euros. In an adoption, this extra applies during the first three years.

Parents and grandparents

You can claim a parent or grandparent who meets all of these:

• They are over 65, or disabled at any age.
• They live with you for at least half the year.

The amount is 1,150 euros a year, plus 1,400 euros more if they are over 75.

Disability

The disability minimum applies to you, your children and your parents or grandparents, as long as they qualify for the family minimum above.

• Disability of 33% to under 65%: 3,000 euros.
• Disability of 65% or more: 9,000 euros.
• Assistance-needs increase: a further 3,000 euros if the person needs help from another person or has reduced mobility (at least 33% disability), or has 65% or more.

The degree of disability must be certified by the competent regional body, so get the certificate before you file.

The questions below cover common cases such as both parents claiming the same child.

Quick answers on family deductions

Can both parents claim the same child?

Yes, both parents can claim the same child, and the minimum is split equally between them. When parents live apart, the one with custody can claim all of it. Grandparents only come in if the parents earn more than 1,800 euros a year and file no return.

Do unmarried couples count as a family when filing?

No, unmarried couples (parejas de hecho) do not form a family unit for income tax, so they cannot file jointly. Each partner files individually, and each child can be assigned to either parent under the usual rules. Joint filing is only for married couples or a single parent with children.

What if my child has their own income?

Your child still counts if they earn no more than 8,000 euros a year, not counting exempt income. A child who files their own return with income above 1,800 euros does not count. Adopted and fostered children are treated the same way.