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 Advance payment may also be requested.
These deductions are:
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Deduction for each disabled descendant
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Deduction for each disabled ascendant.
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Deduction for non legally separated spouse with disabilities.
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Deduction for large family.
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Deduction for legally separated or unmarried parent with two children not entitled to annual maintenance payments