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V0684-18 14 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por ascendiente

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.

The question raised

Question posed: Whether she is entitled to the family deduction for being an ascendant without a matrimonial bond, with two children not entitled to receive alimony payments and for whom one is entitled to the full minimum provided for in Article 58 of the LIRPF, which is regulated in Article 81 bis of the LIRPF.

The DGT's ruling

Taxpayers who carry out self-employed or employed activities, or receive Social Security benefits, may apply the deduction for being an ascendant without a matrimonial bond with two children who are not entitled to receive alimony payments and for whom one is entitled to the full minimum amount for descendants. For the applicant, being single with two minor children for whom she is entitled to the minimum under Article 58 and provided that they do not receive alimony, the deduction under Article 81 bis.1.c) of the LIRPF is applicable.

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