Deductions included
Five deductions are established aimed at reducing the taxation of taxpayers with greater family responsibilities, which will reduce the differential quota in a manner analogous to the maternity deduction, that is, regardless of whether said differential quota is positive or negative and may request your advance payment. These deductions are:
- Deduction for each disabled descendant
- Deduction for each disabled ascendant.
- Deduction for non legally separated spouse with disabilities.
- Deduction for large family.
- Deduction for legally separated or unmarried parent with two children not entitled to annual maintenance payments