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Form 100. Personal Income Tax Return 2021

Deduction for ascendant, legally separated

They will be entitled to a deduction of up to 1,200 euros for having the status of a legally separated ascendant or without a marital bond, with two children without the right to receive annual alimony and for whom they are entitled to the full minimum for descendants.

This deduction is compatible with the maternity deduction and the deduction for children with disabilities, but not with the deduction for large families.

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