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Practical manual for Income Tax 2020.

B. In particular, according to the family situation that gives the right to the deduction

In addition to the above and depending on the deduction to be applied, taxpayers in the following circumstances will have the right to reduce the differential rate:

a. For each descendant with a disability, taxpayers who are entitled to the application of theminimum per descendantprovided for in article 58 of the Law of PIT.

b. For each ascendant with a disability, taxpayers who are entitled to the application of theminimum for ascendants provided for in article 59 of the Law of PIT.

c. For the legally not separated spouse with a disability , taxpayers whose disabled spouse does not have an annual income, excluding exempt income, exceeding 8,000 euros and does not generate the right to the deductions provided for in letters a) and b) above.

Annual rent: The concept of annual income, for these purposes, is constituted by the algebraic sum of net income (from work, movable and immovable capital, and economic activities), income imputations and capital gains and losses computed in the year, without applying the integration and compensation rules. However, the income must be computed by its net amount, that is, once the expenses have been deducted, but without applying the corresponding reductions, except in the case of income from work, in which the reduction provided for in article 18 of the Law of the PIT when applied prior to the deduction of expenses.

In accordance with the above, the concept of net work income that must be taken into account to apply the aforementioned limit must be the one defined in article 19 of the Law of PIT -including the reduction by application of the reduction of article 18 of the Law of the PIT-, consequently, said income being reduced by all the expenses of article 19.2, including the specific expense of 2,000 euros of its letter f).

d. For large families , taxpayers who are an ascendant, or an orphaned sibling of both parents, who is part of a large family in accordance with Law 40/2003, of November 18, on the Protection of Large Families.

Important: The taxpayer must have the title of large family or, where applicable, prove the status of a person with a disability of the legally non-separated spouse, ascendant or descendant in accordance with the provisions of the Article 72 of the Regulations of the PIT.

e. For being an ascendant with two children and fulfilling each and every one of the following conditions:

  • Being legally separated, or without a marriage bond,

  • Not having the right to receive annual alimony for children,

    For the purposes established in article 81 bis of the Personal Income Tax Law, the right to receive maintenance requires a judicial resolution determining this. However, it should be noted that, following the amendments introduced by Law 15/2015, of July 2, on Voluntary Jurisdiction, the judicial resolution of divorce is equivalent to the agreement of the spouses through the formulation of a regulatory agreement before the judicial Secretary or in a public deed before a Notary.

  • Have the right for the children to the full amount minimum per descendant provided for in article 58 of the Law of PIT.

    Taxpayers legally separated with two children without the right to alimony payments, have the right to the full minimum when they have been granted exclusive custody of the children. Therefore, unlike the above, when custody is shared, the minimum per descendant will be prorated between both parents and there will be no right to apply this deduction.

    For their part, ascendants without marital ties with two children without the right to annual alimony, will have the right to apply the full minimum when there is no cohabitation with the other parent and both children live solely and exclusively with one ascendant.