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Form 100. Personal Income Tax Declaration 2023

8.7.6. Deductions for descendants, ascendants and spouses with disabilities

These deductions will reduce the differential tax rate. Therefore, if your declaration results in a refund, it will increase the amount of the refund and if the result of the declaration is positive, it will reduce the amount to be paid.

  1. 8.7.6.1. Deduction for those caring for descendants with disabilities
  2. 8.7.6.2. Deduction for ascendants caring for persons with disabilities
  3. 8.7.6.3. Deduction for non legally separated spouse with disabilities
  4. For more information: Virtual Income Assistant