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Specific manual for people with disabilities

Maximum amount of deductions

  • Deduction for those caring for descendants with disabilities

    Up to 1,200 euros per year for each disabled descendant 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 disabled ascendant 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 legally non-separated spouse with a disability, provided that he or she does not have an annual income, excluding exempt income, exceeding 8,000 euros and does not generate the right to the above deductions for descendants or ascendants with disabilities.