8.7.7.2. Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony

1.  As a legally separated or unmarried ascendant, with two children who are not entitled to receive annual alimony and for whom you are entitled to the full minimum for descendants, you will be entitled to a deduction of up to 1,200 euros.

2. The following will be entitled to the deduction:

   • Taxpayers who carry out an activity on their own or as an employee for which they are registered in the corresponding Social Security or alternative mutual insurance scheme (group 1).

   • 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 (group 2).

3. The deduction will be applied proportionally to the number of months in which the requirements for applying it are met simultaneously.

   For the purposes of calculating the number of months for calculating the amount of the deduction, registration with Social Security or an alternative mutual insurance company will be deemed to have been fulfilled when this situation occurs on any day of the month and, in the case of benefits from the employment protection system, when they are received on any day of the month.

1. Completion
2. For more information: Income Informer