126.96.36.199. Family deductions
They will have the right to family deductions for descendants and ascendants with disabilities, by a spouse not legally separated with disabilities, by large family and by ascendant, legally separated or without a marriage bond, with two children without the right to receive cancellations due to food, taxpayers who meet the specific requirements for each of the deductions, and in turn belong to one of these two groups:
Group 1: Taxpayers who carry out an activity for their own or external account for which they are registered in the corresponding Social Security or Alternative Mutual Insurance regime.
Group 2: Taxpayers who receive contributory and welfare benefits from the unemployment protection system, pensions paid by the Social Security Institute, Ex-civil Servants or alternative social welfare mutual societies.
The deduction for a non-legally separated spouse is incompatible with the deduction for descendants and ascendants with disabilities with respect to the same person.
The deduction for large families and the deduction for ascendant, legally separated or without a marriage bond, with two children without the right to receive annual payments for food, are incompatible with each other.