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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

    Until 1,200 euros per year by the legally married spouse with a disability, provided that they do not have annual income, excluding exempt income, exceeding €8,000 and do not generate the right to the above deductions for descendants or ascendants with disabilities.