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Practical manual for Income Tax 2019.
Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family

Practical manual for Income Tax 2019.

Allowance for disability

Minimum for taxpayer disability
Minimum for disability of ascendants or descendants
Accreditation of the disability, the need for help from third parties or the existence of mobility difficulties
Conditions for applying the minimum for disability

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Updated webpage: October 18, 2023