Deductions for large families or dependent people with disabilities
The electronic headquarters of the Tax Agency incorporates a "Virtual Income Assistant", where you can consult the requirements, limits, amounts, and methods of collection of the deduction for large families or disabled dependents and deduction for ascendants with two dependent children .
Regulations: Article 81 bis and Additional Provision forty-second Law Personal Income Tax ; art. 60 bis Regulation Personal Income Tax .
- Deductions included
- Requirements and other conditions for the application of deductions
- Maximum amount of deductions
- Proration, calculation of the amount and limit of deductions
- Incompatibilities between deductions
- Advance payment of deductions
- Transfer of the right to deduction
- Application of deductions in the personal income tax return
- Examples