Deductions included

Five deductions are established to reduce the taxation of taxpayers with higher family burdens, which will reduce the differential rate in a similar way to the deduction for maternity, that is, regardless of whether said differential rate is positive or negative and its advance payment can be requested. 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