Skip to main content
Practical Income Manual 2021.


Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • By birth or adoption of children.
  • For adoption of children internationally.
  • For single-parent families and, where applicable, with ascendants over 75 years of age.
  • By taxpayer with a disability.
  • Due to disability of the spouse or de facto partner.
  • For assistance to people with disabilities.
  • For domestic help.
  • For large family
  • For beneficiaries of aid for protected housing.
  • For investment in habitual residence that is considered protected and for young people.
  • For rental of habitual residence by young people.

No approved deductions.

  • Acquisition of shares and participations as a result of agreements to establish companies or increase capital in commercial companies.
  • Legal defense expenses of the employment relationship.