Deduction for ascendants with two children who are separated or not married.

Who is eligible for this deduction?

You can apply this deduction if you are a legally separated ascendant, or without a marital bond, with two children, provided that:

• the children are not entitled to maintenance annuities

• you are entitled to the full minimum per descendant

• and, in addition to all of the above, you meet one or more of the following requirements:

  • You carry out an activity on your own or for another person for which you are registered with Social Security or a mutual insurance company.

  • You receive contributory and assistance benefits from the unemployment protection system.

  • You receive pensions paid by Social Security or by passive classes.

  • You are a professional not integrated into the RETA and you receive, from alternative mutual benefit societies, benefits similar to those mentioned above.

This deduction is incompatible with the deduction for large families.