Skip to main content
Practical Income Manual 2022.

Example 5. Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony

Ms. MBA divorced with two children whose care and custody is assigned to her. One of the children has a 33 percent disability. The other parent is not obliged to pay annuities for alimony for the children.

Determine the amount of the deduction for an ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony and the result of the declaration taking into account that Ms. MBA He has received a benefit until October 2022 and an unemployment benefit in the months of November and December 2022, that his differential payment is -400 euros and that he has requested the advance payment that corresponded to him since January.

Solution :

Previous note : In this example, both the requirements are met to apply the deduction for an ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony, as well as the requirements to apply the deduction for a large family since, in accordance with the provisions By article 2 of Law 40/2003, of November 18, on the Protection of Large Families, a large family is already equated to that made up of an ascendant with two children, in which one of them has a disability, as in this case. The taxpayer must choose to apply one or the other deduction, but not both. In this case, according to the statement in the example, you choose to apply the deduction for ascendants, legally separated or without marital ties, with two children.

However, since there is a disabled descendant for whom Ms. MBA is entitled to the entire minimum for descendants in addition to the deduction for ascendants, legally separated or without marital ties, with two children, the deduction for disabled descendants can also apply. in charge (both deductions are compatible with each other).

Differential fee = -400

A) Deduction for an ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony:

Deduction amount

  • Number of months of compliance with the requirements: 12 months
  • Deduction amount (12 months x 100 euros) = -1,200
  • Deduction limit (1,200 euros) (1)

Advance payment:

  • Number of months that you have received the advance payment: 12 months (2)
  • Amount of advance payment of the deduction (12 months x 100 euros) = +1,200

Difference (1,200 - 1,200) = 0

B) Deduction for disabled descendants in charge:

Deduction amount

  • Number of months of compliance with the requirements: 12 months
  • Deduction amount (12 months x 100 euros) = -1,200
  • Deduction limit per child (1,200 euros) (1)

Advance payment :

  • Number of months that you have received the advance payment: 12 months(2)
  • Amount of advance payment of the deduction (12 months x 100 euros) = +1,200

Difference (Deduction 1,200 - Advance payment 1,200) = 0

Result of statement : -400 (to be returned)

Notes to the example:

(1) Since this is a taxpayer who receives an assistance benefit (January to October) and another unemployment benefit (November and December), the limit on the amount of contributions and fees paid to Social Security and Mutual Insurance does not apply to him or her. establishes for taxpayers who carry out an activity on their own or as an employee.

The limit will be the annual amount of the deduction of 1,200 euros and to the extent that the required requirements have been met throughout the year, the full amount may be deducted. (return to) (return to b)

(2) From January to December, he has received an advance payment of 100 euros each month (1,200 euros) for 12 months. (return to) (return to b)