8.9.5.2. Family deductions
Taxpayers who comply with the specific requirements of each of the deductions, and in turn belong to one of these two groups:
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Collective 1: taxpayers who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or alternative Mutual Insurance regime.
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Collective 2: taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social security mutual societies.
Incompatibilities
The deduction for a spouse not legally separated is incompatible with the deduction for descendants and ascendants with disabilities with respect to the same person.
The deduction for a large family and the deduction for an ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony, are incompatible with each other.