8,9,11. Deduction for ascendant, legally separated or without marriage link
They will have the right to a deduction of up to 1,200 euros for having the condition of ascendant legally separated or without a marriage bond, with two children without the right to receive annual payments for food and for which they have the right to the full tax-free threshold for descendants.
This deduction will reduce the differential tax payment. Therefore, if your tax return results in a refund, it will increase the amount of the refund and if the result of the tax return is positive, it will reduce the amount to be paid.
In the case of this deduction, there will be no transfer of the right to receive the deduction, since it is a single ascendant entitled to it.
This deduction is compatible with the deduction for maternity and with the deduction for children with disabilities. But not with the large family.