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Form 100. Personal Income Tax Declaration 2023

8.7.7. Deduction for large family and ascendant, legally separated or without marriage bond

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.

The deduction for a large family and the deduction for an ascendant, legally separated or without marital ties, with two children without the right to receive annuities for 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