8.9.5.2. Family deductions
Taxpayers who meet the specific requirements for each of the deductions and belong to one of these two groups will be entitled to family deductions for descendants and ascendants with disabilities, for a spouse who is not legally separated with a disability, for a large family and for an ascendant, legally separated or without a marital bond, with two children without the right to receive alimony payments:
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Collective 1: taxpayers who carry out an activity on their own or through another person for which they are registered in the corresponding Social Security or alternative mutual fund scheme.
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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 welfare mutual funds.
Incompatibilities
The deduction for a legally not 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 ascendants, legally separated or without a marital bond, with two children without the right to receive annual alimony, are incompatible with each other.