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Form 100. Personal Income Tax Return 2023

8.7.7. Deduction for large families and for ascendants, legally separated or without a marriage bond

These deductions 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.

The deduction for large families and the deduction for ascendants, legally separated or without a marital bond, with two children without the right to receive annual alimony, are incompatible with each other.

  1. 8.7.7.1. Deduction for large families
  2. 8.7.7.2. Deduction for ascendant, legally separated or without marital ties, with two children without the right to receive annuities for alimony