Tax Chaos for Single-Parent Families

On May 15th we celebrated International Family Day, yet there is still no clear definition or legislation protecting single-parent families. According to the 2024 Income Tax Practical Guide, various definitions of single-parent families appear under regional deductions. There are discrepancies among Autonomous Communities; several offer no definition at all, and the State does not define single-parent families within a unified legal framework.

ANDALUSIA

  1. In cases of legal separation or when no marital bond exists, a single-parent family is considered to be a parent and the children living with him or her who meet any of the following requirements:
    • Minor children, except those living independently with parental consent.
    • Adult children with disabilities who have a court-appointed guardian.
  2. Also considered a single-parent family is a parent with all children living together who meet any of the following:
    • Minor children, except those living independently with parental consent.
    • Adult children declared legally incapacitated before January 1, 2022, under extended or reinstated parental authority.
    • Adult children with disabilities with a court-appointed guardian.

PRINCIPALITY OF ASTURIAS

Any taxpayer with dependent descendants who does not live with anyone other than said descendants (except qualifying ascendants) is considered part of a single-parent family.

  1. A €500 deduction is available for taxpayers living exclusively with dependent descendants, excluding qualifying ascendants.
  2. Descendants include:
    • Minor children (biological or adopted) living with the taxpayer, earning under €8,000 annually (excluding exempt income).
    • Adult children with disabilities (biological or adopted) living with the taxpayer, earning under €8,000 annually.
    • Children economically dependent and living in specialized care institutions.
  3. Guardianship or foster care relationships are also considered descendants.
  4. The deduction remains valid if the dependent earns under €8,000 annually.
  5. Only available to those with taxable income under €45,000 annually.
  6. Not applicable in cases of shared custody.
  7. Cohabitation must have occurred for at least 183 days during the tax year.

BALEARIC ISLANDS

  1. Large families include those defined by national law and single-parent families with a child with ≥33% disability.
  2. Single-parent families include one or more children economically dependent on and living with a sole parent, guardian, foster, or adoptive parent.
  3. Also considered single-parent families:
    • When the parent lives with other non-married/non-partnered persons.
    • If no child support is received and legal complaint has been filed.
    • If the other parent has abandoned the family.
  4. Children must meet all of the following:
    • Be under 21, or under 25 if studying, or have ≥33% disability or be unable to work.
    • Live with the parent (temporary separation allowed up to 5 years for studies, health, detention, etc.).
    • Be economically dependent (annual income under 1.37 × IPREM; pensions excluded).
  5. All family members must reside in the Balearic Islands.
  6. Status is lost if the parent marries or enters into a legally recognized partnership.
  7. The regional government will define procedures and differentiate between general (1 parent + 1 child) and special (1 parent + multiple children or disability) categories.
  8. Single-parent families with 2+ children are eligible for the same benefits as large families.

CANARY ISLANDS

(5) A single-parent family is defined as a taxpayer 1. supporting descendants, provided they do not cohabit with any other person except said descendants, unless they are ascendants eligible for the descendant tax allowance.

The following are considered descendants for this deduction:

  1. a) Minor children, whether biological or adopted, provided they live with the taxpayer and have annual income (excluding exempt income) not exceeding €8,000.
  2. b) Adult children with disabilities, whether biological or adopted, provided they live with the taxpayer and have annual income (excluding exempt income) not exceeding €8,000.
  3. c) Descendants referred to in a) and b) who, while not living with the taxpayer, are economically dependent on them and reside in specialized institutions.

Persons under legal guardianship or foster care are treated as descendants under current legislation.

  1. Cohabitation with ineligible descendants does not invalidate the deduction right if their annual income (excluding exempt income) does not exceed €8,000.
  2. This deduction does not apply if the taxpayer's income in the tax period exceeds €45,500 (€60,500 for joint filings).
  3. For tax deduction purposes, cohabitation is deemed to exist if maintained for at least 183 days during the tax year despite family status changes.

 

CANTABRIA

(6) In cases of legal separation or absence of marital bonds, the following shall be considered single-parent families:

  1. Minor children, except those living independently with parental consent.
  2. Adult children declared judicially incapacitated, under extended/rehabilitated parental authority.
  3. Adult children under representative curatorship by court order.

CASTILLA-LA MANCHA

(7) Single-parent families are defined as those formed by legally separated/unmarried parents and children who:

  1. Are minors (except those living independently with parental consent).
  2. Are adults requiring civil law-mandated legal capacity support measures.

Exclusive economic dependency requires full entitlement to the IRPF descendant tax allowance and no receipt of child support payments.

For deduction purposes, single-parent status applies when cohabitation and economic dependency requirements are met for at least one child.

In cases of separated/unmarried parents, multiple single-parent families may exist if children are divided between parents meeting requirements.

Note: Widows/widowers convicted of intentional homicide against a spouse/ex-spouse or analogous affective partner are excluded from single-parent family status.

CATALONIA

(8) Single-Parent Family Status

4.1 Single-parent families consist of one or more children meeting Article 3 requirements and economically dependent on one parent.

4.2 The following are always considered single-parent families:

  1. a) Parents cohabiting with others without marital/stable partnership under Catalan civil law.
  2. b) Widows/widowers with economically dependent children (excluding widow/orphan pensions).
  3. c) Custodial parents not receiving court-ordered child support, or receiving less than the Catalan Sufficiency Income Indicator (IRSC) percentage established annually.

Section 4.2c amended by Article 8.1 of Decree-Law 5/2022 (DOGC 18/05/2022). Effective: 19/05/2022

  1. d) Parents suffering gender-based violence under Law 5/2008 from co-parent/cohabitant.
  2. e) Parents abandoned by co-parent/cohabitant.
  3. f) Parents with cohabitant imprisoned/hospitalized ≥1 year.

4.3 Requirements to maintain status:

  1. a) Children <21 (25 if studying), disabled, or work-incapacitated regardless of age.
  2. b) Cohabitation with parent (temporary separations ≤2 years permitted).
  3. c) Economic dependency (work income ≤annual IRSC percentage).

Section 4.3c amended by Article 8.2 of Decree-Law 5/2022 (DOGC 18/05/2022). Effective: 19/05/2022

4.4 Family members must reside in Catalonia and hold Spanish/EU/EEA nationality. Non-EU/EEA nationals require Catalan residency and compliance with immigration laws.

4.5 Status is lost if parent marries/forms stable union or fails to meet requirements.

Categories

  1. a) Special: ≥2 children, or parent/child with ≥33% disability/work incapacity.
  2. b) General: All others.

MURCIA REGION

(9) Single-Parent Families

1. Includes:
a) Children legally recognized by only one parent.
b) Widows/widowers with dependent children (excluding widow/orphan pensions).
c) Families with exclusive parental authority.
d) Parents not receiving court-ordered child support for ≥3 months (with legal claim).
e) Foster parents (≥1 year placement).

2. Excludes those convicted of spousal/partner homicide or moral integrity crimes.

Requirements
1. Children must:
a) Be <21 (26 if studying), disabled, or work-incapacitated.
b) Cohabit with parent (temporary separations allowed).
c) Economic dependency (income ≤100% IPREM).

2. Family members must reside in Murcia.

3. Legal guardians/foster parents are equated to ascendants/descendants.

LA RIOJA

(10) 1. Eligible tax units include:
2. Separated/unmarried parents with children meeting:

  1. a) Minor children (except independent ones).
  2. b) Judicially incapacitated adult children.
  1. No dual family unit membership permitted.
  2. Family composition determined as of December 31 each year.

VALENCIAN COMMUNITY

(11) Single-Parent Families

Descendants include biological/adopted children, foster children (>1 year), and former foster adults. Parents include legal guardians/foster parents.

1. Single-parent families:
a) Children registered with one parent only.
b) Widows/widowers with deceased partner's children.
c) Foster parents (≥1 year) or emergency diagnostic foster families.
d) Families with exclusive parental authority.

Monoparental Situations:
a) Sole custody with income ≤150% IPREM.
b) Gender violence victims with custody.
c) Partner imprisoned/hospitalized ≥1 year (income ≤150% IPREM).
d) Partner with severe disability (income ≤150% IPREM).

Requirements
1. Descendants must:
a) Be <26 or disabled.
b) Cohabit (temporary separations allowed).
c) Economic dependency (income ≤100% IPREM, excluding certain benefits).

2. Valencian residency ≥12 months required.

3. Status lost through marriage/union or unmet requirements.

Categories

  1. a) Special: ≥2 children, low income, disability, or gender violence victims.
  2. b) General: Others.
Puedes hacer comentarios con tu perfil de Facebook