For the 2026 financial year, the Junta de Andalucía maintains a regional personal income tax deduction that is aimed at single fathers and mothers, which can also be increased if they live in the same house with family ascendants over 75 years of age. The measure allows a general deduction of 100 euros to be applied for single-parent families, which can be increased by another 100 euros for each grandfather or grandmother who meets the requirements, thus reaching 200 euros if, for example, you live with only one of the grandparents or if only one is over 75 years old, which is usually the norm.
This deduction, included in the regional regulations on transferred taxes (whose information can be found in the electronic headquarters of the Tax Agency), is applied to the full regional personal income tax (IRPF) and may be incorporated into the declaration that we will present in 2026 on the income for the year 2025, provided that the established conditions are met.
This is the deduction for single-parent families in Andalusia
As detailed by the Tax Agency in the section on regional deductions in Andalusia, the general amount is 100 euros for taxpayers who are fathers or mothers of a single-parent family on the date of accrual of the tax, which is normally December 31.
For tax purposes, a single-parent family is considered to be one formed by the father or mother and all the children who live with one or the other and who meet certain requirements. Specifically, the requirements to be considered a single-parent family collected by the 2024 Treasury for Income headquarters were:
- Minor children, except those who live independently with the consent of their parents.
- Children of legal age who, before January 1, 2022, had been judicially declared incapacitated, subject to extended or rehabilitated parental authority.
- Children of legal age with disabilities who, by judicial resolution, are assisted by a guardian.
The rule also clarifies that, after the reform of the Civil Code carried out by Law 8/2021, references to judicial incapacitation are understood to extend to the resolutions in which representative guardianship of people with disabilities is established.
100 euros more for each grandparent over 75 years of age
The deduction can be increased by an additional 100 euros for each ascendant who lives with the single-parent family, as long as it generates the right to apply the minimum for ascendants over 75 years of age provided for in state personal income tax regulations.
This means that a single father or mother who lives with one of their parents over 75 years of age and who meets the requirements will be able to achieve a total deduction of 200 euros in their 2026 income tax return. If two ascendants who meet the conditions live together, the amount could be increased even more, in accordance with the provisions of the regulations.
In cases in which several taxpayers have the right to the increase for the same ascendant, the rules of proration, coexistence and limits established in the state personal income tax regulations will apply.
Income limits to apply the deduction
Not all taxpayers will be able to benefit from this measure. The sum of the general tax base and savings may not exceed 80,000 euros in individual taxation or 100,000 euros in joint taxation.
In this way, the Board maintains this tax incentive for 2026 with the aim of alleviating the economic burden of single-parent households, especially those in which several generations live under the same roof, an increasingly common reality due to the rise in housing prices and increased life expectancy.
The deduction thus recognizes the additional effort assumed by these households, in which a single parent supports the family unit and, in many cases, also cares for dependent elderly people, reinforcing fiscal support for this type of family structures in Andalusia.