Proration, calculation of the amount and limit of deductions

Apportionment

When two or more taxpayers are entitled to the application of any of the above deductions in respect of the same descendant or ascendant, the amount will be prorated between them in equal parts, without prejudice to the request for advance payment to which we refer later.

Calculation of the amount

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

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. For taxpayers who carry out an activity on their own or as an employee, the requirement of registration in the corresponding Social Security or Mutual Insurance scheme will be deemed to be fulfilled when this situation occurs on any day of the month .

2. 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 to be met when such benefits are received on any day of the month , and the requirement of registration in the corresponding Social Security or Mutual Fund regime will not be applicable.

Limit on deductions

A. In general:

In the case of taxpayers who carry out an activity on their own or as an employee for which they are registered with the corresponding Social Security or mutual insurance scheme, the limit for each of the deductions will be the amount of the total contributions and fees to Social Security and alternative mutual insurance societies accrued in each tax period after the time when the requirements established for its application are met. However, in the tax period in which the situation that causes the right to the deduction to end occurs, only the Social Security contributions accrued during the period in which the right to apply the deduction exists must be taken into account and not those for the entire year.

B. Special rule:

If the taxpayer is entitled to the deduction for several disabled ascendants or descendants, the aforementioned limit will be applied independently for each of them.

C. Excluded from the Limit:

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 previous limit on the amount of contributions and fees paid to Social Security and alternative Mutual Societies accrued in each tax period does not apply to them nor, in the event that the right to the deduction has been transferred in their favor , will the total contributions and fees to Social Security and Mutual Societies corresponding to all taxpayers who have the right to the deduction be taken into account jointly.