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V2053-18 ·11 July 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for dependent family or separate ancestor deduction in IRPF

The consultant asks whether they can claim the deduction for a large family or for a legally separated ancestor with two daughters. The tax authority states that the separate ancestor deduction cannot be applied as the daughters are entitled to annual maintenance payments.

In 6 key points

How it affects those involved

Taxpayers with daughters receiving annual maintenance payments cannot claim the separate ancestor deduction, but may still qualify for the large family deduction.

Lifecycle

2018-07-11PublishedPublished 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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