State deductions for dependents with disabilities

Regulations: Article 81 bis and Additional Provision forty-second LawPIT; art. 60 bis RegulationPIT

They are deductions from the differential quota and can be made effective :

• Filing the declaration ofPIT.

• Or by requesting , when the requirements are met, the advance payment .

1. Deduction for dependent disabled ascendant
2. Deduction for a legally not separated spouse with a disability in his/her care