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V1991-24 18 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por familia numerosa

Deduction for legally separated or non-married ascendants with two children may be applied

A widow with two dependent children, receiving a widow's pension and having worked as an employee, enquires whether she can apply the deduction under Article 81 bis.1.c) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) confirms that she can, provided that the requirements regarding cohabitation, the children's income, and the non-receipt of alimony are met.

The question raised

Whether the deduction for being an ascendant legally separated, or without a matrimonial bond, with two children without the right to receive alimony annuities and for whom one is entitled to the full amount of the minimum, as provided for in letter c) of paragraph 1 of Article 81 bis of the LIRPF, may be applied.

The DGT's ruling

To apply the deduction for being an ascendant legally separated or without a matrimonial bond with two children, three conditions must be met: being an ascendant without a matrimonial bond, not having the right to receive alimony annuities for the children, and being entitled to the full amount of the minimum for descendants. The taxpayer must carry out self-employed or employed activity, or receive benefits from the unemployment protection system, Social Security pensions, or similar. In this case, upon receiving a widow's pension, the deduction shall apply without the contribution limits established in Article 81 bis.

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