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V0684-18 ·14 March 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for non-marital ascendant deduction with two children without alimentary rights

A single mother with two minor children asks whether she can claim the ascendant deduction. The DGT confirms she is entitled to it if she meets the requirements of social security activity or benefits.

In 6 key points

Lifecycle

2018-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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