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Form 100. 2020 Personal Income Tax Return Declaration

8.9.5.2. Family deductions

They will be entitled to family deductions for:

  • descendants with disabilities
  • ascendants with disabilities
  • non-legally separated spouse with disability
  • large family
  • ascendant, legally separated or without marital ties, with two children without the right to receive annulments for maintenance

taxpayers who meet 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.

If, as a result of the ERTE, you receive the contributory level unemployment benefit or unemployment subsidy from the SEPE, you will be entitled to this deduction during the months in which the benefit or subsidy is received.

If you are receiving the Cessation of Activity Benefit for self-employed workers, you will be entitled to this deduction during the months in which said benefit is received.

Incompatibilities

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.