8.9.5.2. Deductions for large families or those caring for persons with disabilities
They will be entitled to deductions for:
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Disabled descendants in charge
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disabled ascendants in charge
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Legally not separated spouse with a disability in his/her care
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large family
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ascendant, legally separated or without a marital bond, with two children without the right to receive annulments for alimony
taxpayers who meet the specific requirements for 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 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.
If, as a result of the ERTE, you receive contributory unemployment benefits or unemployment subsidies from the SEPE, you will be entitled to this deduction during the months in which the benefit or subsidy is received.
If you are receiving the Self-Employed Workers' Cessation of Activity Benefit, you will be entitled to this deduction during the months in which you receive said benefit.
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.