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Practical Income Manual 2021.

Proration, calculation of the amount and limit of deductions

Apportionment

When two or more taxpayers have the right to apply any of the above deductions with respect to the same descendant, ascendant or large family, their amount will be prorated among them in equal parts, without prejudice to the request for advance payment to which later we mean.

Calculation of the amount

The deductions are applied, for each taxpayer entitled to them, proportionally to the number of months in which the requirements established to apply them are simultaneously met.

For the purposes of calculating the number of months for calculating the amount of the deduction referred to in the previous section, the following rules will be taken into account:

  1. The determination of the status of a large family, the marital status of the taxpayer, the number of children that exceeds the minimum number of children required for the family to have acquired the status of a large family of general or special category and the disability situation is will be carried out according to your situation on the last day of each month .

    In the same sense, if the cessation of the disability occurs, the expiration of the title of large family, the dissolution of the marriage (with the spouse being disabled) with effect from the last day of the month, there will be no right to apply the corresponding deduction for that month.

    Finally, in the event that the death of the person who gives rise to the right to the deduction occurs, or the death of the taxpayer, taking into account that the situation existing on the last day of the month must be taken into account, there will be no right. to the application of the deduction for that month.

  2. For taxpayers who carry out an activity as a self-employed person or as an employee, the requirement to register in the corresponding Social Security or Mutual Insurance regime will be deemed fulfilled when this situation occurs on any day of the month .

  3. For taxpayers who receive contributory and assistance benefits from the unemployment protection system, Social Security pensions or Passive Classes and benefits similar to the above, the requirement to receive the aforementioned benefits will be deemed fulfilled when such benefits are received on any day of the month , and the registration requirement in the corresponding Social Security or Mutual Insurance regime will not be applicable.

Limit of deductions

A. In general:

In the case of taxpayers who carry out a activity as a self-employed person or employee for which they are registered in the corresponding Social Security or mutual insurance regime, the limit for each of the deductions will be the amount of the total contributions and contributions to Social Security and Mutual Insurance of an alternative nature accrued in each tax period after the moment in which the requirements for its application are met.  However, in the tax period in which the situation that causes the end of the right to the deduction occurs (end of the disability, death of the descendant or ascendant, expiration of the title of large family, dissolution of the marriage) only take into account the Social Security contributions accrued during the period in which you have the right to apply the deduction and not those for the entire year.

For these purposes, both the number of months in which the requirements for its application are simultaneously met and the total contributions and fees to Social Security and Mutual Insurance corresponding to all taxpayers who have the right to the deduction.

Note: For the purposes of calculating this limit, contributions and fees will be computed for their full amounts, without taking into consideration any bonuses that may apply.

B. Special rules:

  • If the taxpayer has the right to the deduction with respect to several ascendants or descendants with disabilities, the aforementioned limit will be applied independently with respect to each of them.

  • In the case of large families in a special category, the 100% increase in the deduction (1,200 euros) will not be taken into account for the purposes of the aforementioned limit.

  • Nor will the increase of up to 600 euros per year ## for each of the children who are part of the family be taken into account for the purposes of the aforementioned limit ##1## large that exceeds the minimum number of children required for said family to have acquired the status of large family of general or special category.

C. Excluded from the Limit:

To taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions from Social Security or Passive Classes and benefits similar to those above, the previous limit of the amount of contributions and contributions paid to Social Security and alternative Mutual Insurance accrued in each tax period does not apply to them nor, in In the event that the right to the deduction had been transferred in your favor, the total contributions and contributions to Social Security and Mutual Insurance corresponding to all taxpayers who had the right to the deduction will be taken into account jointly. .