There are people who want it all and succeed (usually with the selfless complicity of some useful idiot). This is the case of a woman from Valencia who won the tax lottery (although it is not a risky sport for the party concerned) and at the same time enjoys the aid granted to large families, despite the fact that the woman from Levante is the mother of an only son.
The lady wrote a letter to the Directorate General of Taxation (DGT) in which she first narrates her personal adventures and then asks the governing body to come up with an opinion on a question of a tax nature, which is very easy to answer.
List of facts
Amparo (assumed name) has a single parent family certificate (issued by the community of Valencia) valid until January 6, 2032 (a good gift from the kings). She is the rightful owner of said title – the aforementioned head of a single parent family – because the father of her only child – a minor – and Amparo’s first husband stopped contributing to her support in 2013. In reality, Amparo was already a single parent after the breakup of his marriage. Multinational Spain is the Olympic champion in polysemy. The term single parent does not mean the same in Getafe as it does in Benidorm. In any case, and although the lady is silent, she received the title thanks to the Autonomous Decree 179/2013, which was revoked today.
Although he does not specifically say so in his inquiry, it appears that the minor is under the exclusive care and custody of the mother. In 2021, Amparo married a holy man who did not give offspring to the new family.
Can you apply the tax base reduction (€2,150 per year) found for single-parent families in the personal income tax return?
DGT’s response was impeccable. The Advisory Authority (section 82 of the IRPF Act) assumes the existence of two types of family units whose members can exercise the option of joint taxation:
“1st.- That composed of the spouses who are not legally separated and, if any,
a) Minor children, with the exception of those who, with the consent of their parents, live independently of them.
b) Legally incapacitated children who have reached the age of majority, subject to extended or restored parental rights.
2nd.- In cases of marital separation or when there is no marital relationship, the one formed by the father or the mother and all children who live with one or the other and who meet the requirements specified in rule 1 of this article” .
Immediately afterwards, the DGT framed Doña Amparo in the first modality, having celebrated a second marriage. For this purpose, it is not an obstacle that the minor child is not a joint product of the spouses. In accordance with this premise, the reduction corresponding to Dona Amparo is 3,400 euros per year, an amount higher than she expected, since the tax law thus encourages consanguineous unions. Bingo for the Valencian! Procedural: “minuspeciation” that jumps like a kangaroo. Unexpected but legitimate benefit: Doña Amparo is not part of a single-parent family.
But as the incomparable “Butanito” used to say, beware!
The Valencian swears and perjures that the one-parent family certificate, according to Consell Decree 19/2018, remains valid until, at least, January 6, 2032. Or what is the same: until the date indicated and even if you only having a son (who will once be independent) will enjoy privileged treatment which large families receive (Single Additional Provision). But not only that: “Also [obtendrá] benefits and advantages both in the sphere of other public administrations and in the sphere of private companies”. I said at the beginning that there are people who want everything and remove all obstacles to fulfill their aspirations. Amparo was able to outline the circle of his particular interests.
According to the preamble of the decree, single-parent families are a family structure that deserves more support and protection from the public authorities. They are very vulnerable families, especially in cases where their heads are women. However, Article 3.3 of the same decree establishes the following: “Family with one parent[…] omissions this condition, for the purposes of this decree, at the time when the person who heads the family unit marry another“. Nothing more logical, because the new partner means for the respective lady or gentleman (and their children) an improvement in their economic situation. Not only because of the additional income to feed the mouth, but also because of the family savings provided by the economies of scale.
To this end, Article 16.1 orders the deprivation or annulment of the family right of one parent. In any case, the holder of the certificate must inform the autonomous administration of his marital relationship.
One of two things: either Amparo is an incorrigible prankster, or she’s a parasite. The second would be possible only with the support of administrative negligence that does not care for the common interest and protects a fraudster. Because Amparo’s robbery, paid for with the complicity of the district administration, would be a robbery committed against other citizens.