Skip to main content
Form 100. Personal Income Tax Declaration 2019 Family deductions

Taxpayers who comply with the specific requirements of each of the deductions, and in turn belong to one of these two groups:

  • Collective 1: taxpayers who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or alternative Mutual Insurance regime.

  • Collective 2: taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social security mutual societies.


The deduction for a spouse not legally separated is incompatible with the deduction for descendants and ascendants with disabilities with respect to the same person.

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.