Skip to content
V1051-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Ascendiente separated deduction possible with two children if legal conditions met

A mother with sole custody of two children asks whether she can legally claim the separate ascendant deduction despite not receiving child support. The DGT states this is possible as long as the conditions of activity or benefits are met, the absence of child support payments, and the right to the full minimum for descendants are satisfied.

In 6 key points

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact