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 an ascendant who is legally separated or without marital ties, with two children without the right to receive annuities for maintenance and for whom he is entitled to the entire minimum for descendants, he will be entitled to a deduction of up to 1,200 euros.

2. They will be entitled to the deduction:

   • Taxpayers who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or alternative Mutual Insurance regime (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 security mutual societies (group 2).

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

   For the purposes of calculating the number of months for calculating the amount of the deduction, registration in Social Security or alternative Mutual Insurance will be deemed fulfilled when this situation occurs on any day of the month and, in the case of benefits from the protection system of employment when received on any day of the month.

1. Completion
2. For more information: Income Informer