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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.
Cuestión planteada Si tiene derecho a la deducción familiar por ser un ascendiente sin vínculo matrimonial, con dos hijos sin derecho a percibir anualidades por alimentos y por los que se tenga derecho a la totalidad del mínimo previsto en el artículo 58 de la LIRPF, que se regula en el artículo 81 bis de la LIRPF.
Los contribuyentes pueden aplicar la deducción de hasta 1.200 euros anuales por ser ascendientes sin vínculo matrimonial con dos hijos sin derecho a percibir anualidades por alimentos y por los que se tenga derecho a la totalidad del mínimo por descendientes. Para ello, es necesario realizar actividad por cuenta propia o ajena con alta en la Seguridad Social, o percibir prestaciones contributivas, asistenciales o pensiones del sistema de protección social. La deducción se calcula de forma proporcional al número de meses en que se cumplan los requisitos.
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