Ages of Dependent Children (IRPF)
Enter the age of up to 4 dependent children under 25 who live with you and have no income.
📊 IRPF Tax Allowance Reductions Breakdown
The descendants minimum (mínimo por descendientes) is a tax base reduction for personal income tax in Spain regulated under Articles 58 and 61 of the Personal Income Tax Act (Law 35/2006). This measure in the Spanish tax system aims to adjust tax liabilities to the family circumstances of the taxpayer by reducing the income subject to tax according to the number of children. For the 2026 tax year, the base reduction is €2,400 per year for the first child, €2,700 for the second child, €4,000 for the third child, and €4,500 for the fourth and subsequent children. In addition, if a child is under 3 years old, you receive a special bonus increment of €2,800 per year per child. This reduction is a key element of household tax planning and can be claimed alongside the maternity tax deduction for working mothers or combined with benefits from the large family tax deduction.
🔍 IRPF Base Reductions & Child Order 2026
The Tax Agency applies a progressive scale based on the order of birth of eligible children living with the taxpayer, provided their annual incomes do not exceed the legal limits:
- First child: Tax base reduction of €2,400 per year.
- Second child: Tax base reduction of €2,700 per year.
- Third child: Tax base reduction of €4,000 per year.
- Fourth child and subsequent: Tax base reduction of €4,500 per year each.
- Bonus for children under 3 years: Adds an extra €2,800 per year to the base reduction of that child (e.g., a first child aged 1 year generates a total reduction of €5,200 per year).
📝 Worked examples
Example 1: Married couple with two kids (5 and 10 years old) filing jointly
Profile: A married couple files a joint IRPF return. They have two school-aged children.
- Eligible children: 2 children aged 3 to 25
- 1st child reduction: €2,400.00
- 2nd child reduction: €2,700.00
- Under 3 bonus: €0
- Formula: €2,400.00 + €2,700.00
Example 2: Parents with a 1-year-old baby and a 4-year-old filing separate returns
Profile: Parents conviving but filing separate returns. They have a 1-year-old baby (1st child) and a 4-year-old (2nd child).
- Eligible children: 1 under 3 (1st child) + 1 over 3 (2nd child)
- 1st child reduction: €2,400.00 + €2,800.00 (under 3 bonus) = €5,200.00
- 2nd child reduction: €2,700.00
- Total family allowance: €5,200.00 + €2,700.00 = €7,900.00
- Prorated split: 50% for each parent
Example 3: Couple with three kids (1, 4, and 7 years old) filing jointly
Profile: A family with 3 kids, where the youngest is 1 year old. They file a joint return.
- Eligible children: 3 (one under 3, two over 3)
- 1st child reduction (1 year): €2,400.00 + €2,800.00 (under 3 bonus) = €5,200.00
- 2nd child reduction (4 years): €2,700.00
- 3rd child reduction (7 years): €4,000.00
- Formula: €5,200.00 + €2,700.00 + €4,000.00
⚠️ Common mistakes
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Failing to split the credit on separate returns: This is the most common clerical error. If parents file separate returns, the descendants minimum must be split 50% each. Claiming 100% on one return without the other declaring zero is illegal and will trigger an automated Tax Agency amendment.
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Including children earning more than €8,000: If a child under 25 has a part-time job or investment income exceeding €8,000 per year (or files a separate return reporting over €1,800 in income), the parents lose the right to claim any portion of the descendants minimum for that child.
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Missing the under-3 bonus in the year the child turns 3: If your child turns 3 during the year, you are still entitled to claim the under-3 bonus prorated for the months preceding the birthday. Overlooking this monthly prorated calculation leaves valid deductions unclaimed.
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Claiming the credit for children aged 25 or older: The descendants minimum disappears in the year the child turns 25, regardless of whether they are still studying, live at home, or have zero income. The only exception is if the child has an accredited disability greater than 33%.
🗂️ Special cases in descendants minimums
Disabled Children
If a child has a certified disability greater than 33%, the descendants minimum is increased by €3,000 per year (or by €9,000 per year if the disability degree is 65% or more), in addition to the standard birth-order deductions.
Foster Care and Guardianship
Under Spanish tax rules, children under legal guardianship or placed in permanent or pre-adoptive foster care are treated the same as biological children for the purposes of the descendants minimum.
❓ Frequently Asked Questions (FAQ)
The child must be under 25 (or have a disability), live with you (college student housing is accepted), and have annual taxable income below €8,000.
In court-decreed joint custody, the descendants minimum **is split 50/50** between both parents, regardless of which parent files jointly with the children.
Only if their separate tax return reports income **under €1,800**. If they file a return to claim tax refunds and their income exceeds €1,800, you cannot claim them as a dependent.
The base descendants minimum is claimed in full for the whole year. However, the €2,800 baby bonus is prorated by month (resulting in 1 month of bonus for a late December birth).
Yes. The descendants minimum reduces your **taxable income**. The maternity credit is a **direct cash rebate** on your tax liability. Both are compatible and can be claimed together.
Yes, descendants in a direct line qualify. If grandchildren live with and depend on the grandparents (and the parents do not claim them), the grandparents can claim the minimum.
AEAT requires actual cohabitation on the tax devengo date (December 31). You must be able to prove cohabitation with certificates of joint registration (*empadronamiento*).
By lowering your taxable income, it reduces your average tax rate. This typically yields a **net tax saving between €450 and €1,800** (depending on your tax bracket), increasing your refund.