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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.
Cuestión planteada Si puede aplicar la deducción por ser un ascendiente separado legalmente, o sin vínculo matrimonial, con dos hijos sin derecho a percibir anualidades por alimentos y por los que tenga derecho a la totalidad del mínimo, que está prevista en la letra c) del apartado 1 del artículo 81 bis de la LIRPF.
Para aplicar la deducción por ser ascendiente separado legalmente o sin vínculo matrimonial con dos hijos, se deben cumplir tres condiciones: ser ascendiente sin vínculo matrimonial, no tener derecho a percibir anualidades por alimentos por los hijos y tener derecho a la totalidad del mínimo por descendientes. El contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones del sistema de protección de desempleo o pensiones de la Seguridad Social o similares. En este caso, al percibir pensión de viudedad, la deducción se aplicará sin los límites de cotización establecidos en el artículo 81 bis.
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