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

Mrs. MBA divorced with two children whose care and custody she is assigned. One of the children has a 33% disability. The other parent is not obliged to pay annual child support payments.

Determine the amount of the deduction for an ascendant, legally separated or without a marital bond, with two children without the right to receive annual alimony and the result of the declaration taking into account that Mrs. MBA has received a benefit until October 2023 and an unemployment benefit for the months of November and December 2023, that his differential quota is -400 euros and that he has requested the advance payment that was due to him since January.

Solution :

Preliminary note : In the present example, both the requirements for applying the deduction for an ascendant, legally separated or without a marital bond, with two children without the right to receive annual alimony and the requirements for applying the deduction for a large family are met, since in accordance with the provisions of article 2 of Law 40/2003, of November 18, on the Protection of Large Families, it already equates to a large family one formed by an ascendant with two children, in which one of them has, as in this case, a disability. The taxpayer must choose to apply one or the other deduction, but not both. In this case, according to the example statement, you choose to apply the deduction for an ascendant, legally separated or without a marital bond, with two children.

However, since there is a disabled descendant for whom Mrs. MBA is entitled to the full minimum for descendants in addition to the deduction for an ascendant, legally separated or without a marital bond, with two children, she can also apply the deduction for dependent disabled descendants (both deductions are compatible with each other).

Differential rate = -400

A) Deduction for ascendants, legally separated or without a marital bond, with two children without the right to receive annual alimony:

• Deduction amount

Number of months of compliance with 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 the advance payment of the deduction (12 months x 100 euros) = +1,200

• Difference (1,200 - 1,200) = 0

B) Deduction for dependent disabled descendant:

• Deduction amount

Number of months of compliance with 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 the advance payment of the deduction (12 months x 100 euros) = +1,200

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

Result of declaration : -400 (to be returned)

Notes to the example:

⁽¹⁾ As this is a taxpayer who receives assistance benefits (January to October) and unemployment benefits (November and December), the limit on the amount of contributions and fees paid to Social Security and Mutual Societies, which is established for taxpayers who carry out an activity on their own or as an employee, does not apply to them.

The limit will be the annual amount of the deduction of 1,200 euros and as long as the required conditions have been met throughout the year, the full amount may be deducted. ^{(back to)} ^{(back to b)}

⁽²⁾ From January to December he received advance payment of 100 euros each month (1,200 euros) for 12 months. ^{(back to)} ^{(back to b)}