Maximum amount of deductions
-
Deduction for those caring for descendants with disabilities
Up to 1,200 euros per year for each descendant with a disability entitled to the application of the minimum for descendants
-
Deduction for ascendants caring for persons with disabilities
Up to 1,200 euros per year for each ascendant with a disability entitled to the application of the minimum for ascendants.
-
Deduction for caring for a spouse with disabilities
Up to 1,200 euros per year for the non-legally separated spouse with a disability, provided that he or she does not have annual income, excluding exempt income, exceeding 8,000 euros or does not generate the right to the above deductions for descendants or ascendants with disabilities.