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V1359-19 10 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Deduction for separate ascendant cannot be applied if children are entitled to maintenance payments

A divorced mother inquired whether she could apply the deduction under Article 81 bis.c) of the Personal Income Tax Act (LIRPF), despite the children's father having a judicially recognised obligation to pay maintenance. The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied.

The question raised

Application of the deduction regulated in Article 81 bis.c) of the Personal Income Tax Law.

The DGT's ruling

The deduction for legally separated ascendants or those without a matrimonial bond requires that children do not have a right to receive alimony annuities. This requirement is independent of whether the taxpayer is entitled to the full minimum amount per descendant. In the case presented, as there exists a judicially recognized right to receive alimony, the necessary condition for the deduction is not met.

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