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Practical manual for Income Tax 2021.

B. In particular, according to the family situation that gives the right to the deduction

In addition to the above and depending on the deduction to be applied, taxpayers in the following circumstances will have the right to reduce the differential rate:

a. For each disabled descendant , taxpayers who are entitled to apply the minimum for descendants provided for in article 58 of the Personal Income Tax Law .

b. For each disabled ascendant , taxpayers who are entitled to apply the minimum for ascendants provided for in article 59 of the Personal Income Tax Law .

c. For the legally not separated spouse with a disability , taxpayers whose disabled spouse does not have an annual income, excluding exempt income, exceeding 8,000 euros and does not generate the right to the deductions provided for in letters a) and b) above.

Annual rent: The concept of annual income, for these purposes, is constituted by the algebraic sum of net income (from work, movable and immovable capital, and economic activities), income imputations and capital gains and losses computed in the year, without applying the integration and compensation rules. However, the income must be computed at its net amount, that is, once the expenses have been deducted but without applying the corresponding reductions, except in the case of income from work, in which the reduction provided for in article 18 of the Income Tax Law may taken into account when applied prior to the deduction of expenses.

In accordance with the above, the concept of net work performance that must be taken into account to apply the aforementioned limit must be the one defined in article 19 of the Income Tax Law - including the reduction by application of the reduction of article of the Income Tax Law -, consequently, said performance being reduced by all the expenses of article , including the specific expense of 2,000 euros of its letter f).

d. For large families , taxpayers who are an ascendant, or an orphaned sibling of both parents, who is part of a large family in accordance with Law 40/2003, of November 18, on the Protection of Large Families.

Important: The taxpayer must have the title of large family or, where appropriate, prove the status of a disabled person of the legally not separated spouse, ascendant or descendant in accordance with the provisions of article 72 of the Personal Income Tax Regulations .

However, it must be taken into account in relation to the title of large family that the Resolution of the TEAC of June 24, 2021, Claim number 00/00816/2021 , issued in an extraordinary appeal for the unification of criteria , has established the criterion that in order to apply the deduction for a large family, it is necessary to prove the concurrence of the requirements and conditions established in articles 2 and 3 of Law 40/2003, of November 18, on the Protection of Large Families, by any means of proof admissible in law and not exclusively by means of the official title of large family referred to in article 5.1 of this last law.

e. For being an ascendant with two children and fulfilling each and every one of the following conditions:

  • Being legally separated, or without a marriage bond,

  • Not having the right to receive annual alimony for children,

    For the purposes established in article 81 bis of the Personal Income Tax Law, the right to receive maintenance requires a judicial resolution determining this. However, it should be noted that, following the amendments introduced by Law 15/2015, of July 2, on Voluntary Jurisdiction, the judicial resolution of divorce is equivalent to the agreement of the spouses through the formulation of a regulatory agreement before the judicial Secretary or in a public deed before a Notary.

  • Have the right for the children to the entire minimum for descendants provided for in article 58 of the Personal Income Tax Law .

    Taxpayers legally separated with two children without the right to alimony payments, have the right to the full minimum when they have been granted exclusive custody of the children. Therefore, unlike the above, when custody is shared, the minimum per descendant will be prorated between both parents and there will be no right to apply this deduction.

    For their part, ascendants without a marital bond with two children without the right to annual alimony, will have the right to apply the full minimum when there is no cohabitation with the other parent and both children live solely and exclusively with one ascendant.