How does the agreement on child custody affect the application of the new deductions for large families or single-parent families with two or more dependent children?.
One of the main new features for 2015 has been the approval of new deductions whose purpose is to reduce the taxation of taxpayers with greater family responsibilities, either due to the number of dependent children, or due to disability of dependent ascendants or descendants.
The biggest doubts that arise in the application of these deductions come from increasingly common but no less complex family situations in which agreements between separated or divorced parents, situations of cohabitation as a de facto couple of the parents or cohabitation with someone other than the other parent define the right or not to the application of deductions or the possibility of opting or not to file income jointly.
This time we will focus on the possibility of applying the new tax incentives for large families and single-parent families with two dependent children.
It is important to remember that, in any case, it is an essential requirement for its application that the taxpayer be registered and contributing to the corresponding Social Security scheme, or be a recipient of contributory or non-contributory unemployment benefits, or be a recipient of pensions paid by Social Security under the General Scheme, the Special Schemes, or the Civil Service Pension Scheme. Entitlement also applies to those receiving similar benefits recognized for certain professionals.
In the case of large families, it is essential to have the large family certificate issued by the corresponding Autonomous Community.
If the separated taxpayer already held this title prior to the marital separation, they may request a duplicate issued in their name (provided they meet the requirements established by the competent authority). In this way, if both parents are entitled to the large family tax credit, the amount will be divided between them. However, if both parents meet the established requirements, one may transfer the right to the full tax credit to the other, stating this fact in the tax return they file and identifying the person to whom the credit is being transferred or from whom it is being received.
In the case of an ascendant with two children and being legally separated, for the application of the new deduction:
You cannot be entitled to receive alimony payments and
Yes, children are entitled to the full minimum allowance for dependents. This means that custody must be granted to one of the parents, since in cases of shared custody the minimum allowance for dependents is divided equally between both parents
Despite the existence of these application rules, complex situations give rise to cases in which only an expert can help you to correctly apply these deductions; do not disregard them or risk applying them without prior analysis.
Alicia Conesa,
Tax Area
Àmbit Assesor
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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