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 intended to be applied, taxpayers who meet the following circumstances will have the right to reduce the differential fee:
a. For each descendant with a disability , taxpayers who have the right to apply the minimum for descendants provided for in article 58 of the Personal Income Tax Law .
b. For each ascendant with a disability , taxpayers who have the right to apply the minimum for ascendants provided for in article 59 of the Personal Income Tax Law .
c. For the non-legally separated spouse with a disability , taxpayers whose spouse with a disability does not have 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 the net income (from work, movable and real estate 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 for its net amount, that is, once 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 the Article 18 of the Personal Income Tax Law 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 that defined in article 19 of the Personal Income Tax Law - including the reduction by application of the reduction of article 18 of the Personal Income Tax Law -, consequently, said return is reduced in all the expenses of article 19.2, including the specific expense of 2,000 euros of its letter f).
d. For large family , taxpayers who are an ascendant, or an orphaned brother and sister, who is part of a large family in accordance with Law 40/2003, of November 18, on Family Protection Numerous.
Important: The taxpayer must have the title of large family or, where applicable, prove the status of a person with a disability of the spouse not legally separated, ascendant or descendant in accordance with the provisions of article 72 of the Regulations of IRPF .
However, it must be taken into account in relation to the title of large family that the Resolution of the TEAC of June 24, 2021, Claim number 00/00816/2021 , relapse in an extraordinary appeal for the unification of criteria , has established the criterion that in order to apply the deduction for large families it is necessary to prove the concurrence of the requirements and conditions established in articles 2 and 3 of Law 40/2003, of November 18, on the Protection of Large Families, by any means of evidence admissible by law and not exclusively through the official title of large family to which the article 5.1 of this last law.
e. For being an ascendant with two children and meeting each and every one of the following conditions:
Being legally separated, or without a marriage bond,
Not having the right to receive annuities for child support,
For the purposes established in article 81 bis of the Personal Income Tax Law, the right to receive food requires a judicial resolution that determines it. However, it must be taken into account that, based on the modifications introduced by Law 15/2015, of July 2, on Voluntary Jurisdiction, the agreement of the spouses is equated to the judicial resolution of divorce through the formulation of a regulatory agreement before the Judicial Secretary or in public deed before a Notary
Have the right for children to the entire minimum for descendants provided for in article 58 of the Personal Income Tax Law .
Taxpayers legally separated with two children without the right to annuities for maintenance, have the right to the entire minimum when they have 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 annuities for maintenance, will have the right to apply the entire minimum when there is no cohabitation with the other parent and both children live together only and exclusively with an ascendant.