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Form 100. Personal Income Tax Return 2025

8.8.2. Tax return result

The differential rate, as a general rule, constitutes the result of the declaration unless the taxpayer is entitled to the maternity deduction or to deductions for large families or dependents with disabilities.

  1. 8.8.2.1. Deduction for maternity
  2. 8.8.2.2. Deductions for descendants, ascendants and spouses with disabilities
  3. 8.8.2.3. Deduction for large families and for ascendants, legally separated or without a marriage bond