Deductions for large families or dependents of disabled persons
Regulations: Article 81 bis, Additional Provision forty-second and transitional provision thirty-third Law PIT; art. 60 bis Regulation
- Deductions included
- Requirements and other conditions for the application of deductions
- Maximum amount of deductions
- Proration, calculation of the amount and limit of deductions
- Incompatibilities between deductions
- Advance payment of deductions
- Transfer of the right to deduction
- Application of the deduction in the personal income tax return
- Examples