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Practical manual for Income Tax 2023.

Incompatibilities between deductions

  • The deduction for a legally not separated spouse is incompatible with the deduction for descendants and ascendants with disabilities with respect to the same person.

  • The deduction for large families and the deduction for ascendants, legally separated or without a marital bond, with two children without the right to receive annual alimony are incompatible with each other.