Deductions for dependent people with disabilities -DAFAS-

The electronic headquarters of the Tax Agency incorporates an "Income Informator", where you can consult the requirements, limits, amounts, and methods of collection of the deduction for dependent people with disabilities 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 .

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