Deductions for large families or dependents of disabled persons

The Tax Agency's electronic headquarters includes a "Virtual Income Assistant", where you can consult the requirements, limits, amounts, and payment methods for the deduction for large families or people with disabilities in their care and deduction for ascendants with two children in their care .

Regulations: Article 81 bis and Additional Provision forty-second Law IRPF ; art. 60 bis Regulation IRPF .

1. Deductions included
2. Requirements and other conditions for the application of deductions
3. Maximum amount of deductions
4. Proration, calculation of the amount and limit of deductions
5. Incompatibilities between deductions
6. Advance payment of deductions
7. Transfer of the right to deduction
8. Application of deductions in the personal income tax return
9. Examples