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The consultant asks whether they can claim the deduction for a large family or for a legally separated ancestor with two daughters. The tax authority states that the separate ancestor deduction cannot be applied as the daughters are entitled to annual maintenance payments.
Cuestión planteada Si tiene derecho a la aplicación de la deducción por familia numerosa o bien a 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 previsto en el artículo 58 de la LIRPF.
Para la deducción de ascendiente separado legalmente o sin vínculo matrimonial, es requisito que los hijos no tengan derecho a percibir anualidades por alimentos. Al existir este derecho de percepción, no es aplicable dicha deducción, independientemente de que se tenga derecho al mínimo por descendientes. En cuanto a la deducción por familia numerosa, el progenitor podrá aplicarla si cumple los requisitos de la Ley 40/2003 y los límites del artículo 81 bis de la LIRPF.
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