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Form 100. Personal Income Tax Declaration 2018

8.9.11. Deduction for ascendants, legally separated or without marital ties

They will be entitled to a deduction of up to 1,200 euros for having the status of legally separated ascendant or without marital ties, with two children without the right to receive annuities for maintenance and for whom they are entitled to the entire minimum for descendants.

This deduction will reduce the differential tax rate. Therefore, if your declaration results in a refund, it will increase the amount of the refund and if the result of the declaration 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 with the right to it.


This deduction is compatible with the maternity deduction and the deduction for children with disabilities. But not with a large family.

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