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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.
Question raised: Whether there is a right to apply the large family deduction or the deduction for being a legally separated ascendant, or one without a matrimonial bond, with two children not entitled to receive alimony annuities, and for whom there is a right to the entirety of the minimum provided for in article 58 of the LIRPF.
For the large family deduction, the parent must meet the requirements of Law 40/2003, and the amount may be prorated between both parents if both meet the requirements. Regarding the deduction for a legally separated ascendant or one without a matrimonial bond, it is not applicable if the children are entitled to receive alimony annuities, a requirement demanded by article 81 bis.1.c) of the LIRPF.
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