8.9.10. Deduction for ascendants, legally separated or without a marital bond
They will be entitled to a deduction of up to 1,200 euros for having the status of a legally separated ascendant or without a marital bond, with two children without the right to receive annual alimony and for whom they are entitled to the full minimum for descendants.
This deduction will reduce the differential tax rate. Therefore, if your declaration results in a refund, the refund amount will increase and if the result of the declaration is positive, the amount to be paid will decrease.
In the case of this deduction, there will be no transfer of the right to receive the deduction, since there is only one ascendant with the right to it.
Compatibility
This deduction is compatible with the maternity deduction and the deduction for children with disabilities. But not with a large family.