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Practical Income Manual 2020.

Deductions for large families or dependent people with disabilities

Regulations: Article 81 bis, Forty-second Additional Provision and Thirty-third Transitional Provision Law Personal Income Tax ; art. 60 bis Regulation

  1. Deductions included
  2. Requirements and other conditions for the application of deductions
  3. Maximum amount of deductions
  4. Proration, calculation of the amount and limit of deductions
  5. Incompatibilities between deductions
  6. Advance payment of deductions
  7. Transfer of the right to deduction
  8. Application of the deduction in the personal income tax return
  9. Examples