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Form 100. Personal Income Tax Declaration 2021

Deduction for ascendant, legally separated

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

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

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