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V1051-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

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.

The question raised

Question posed: Whether the deduction may be applied for being an ascendant legally separated, or without a matrimonial bond, with two children without the right to receive alimony and for whom the individual is entitled to the full minimum, as provided for in letter c) of paragraph 1 of Article 81 bis of the Personal Income Tax Law (LIRPF).

The DGT's ruling

To apply the deduction under art. 81 bis.1.c) LIRPF, the taxpayer must carry out self-employed or employed activity or receive Social Security benefits. They must be a direct ascendant legally separated or without a matrimonial bond, with two children who do not have the right to receive alimony and for whom the taxpayer is entitled to the entirety of the minimum set forth in art. 58 LIRPF. The lack of receipt of alimony may be substantiated by means of evidence admitted in law.

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