Deductions for large families or dependent people with disabilities -DAFAS-

Taxpayers who carry out self-employed or employed activities registered with Social Security or Mutual Insurance, those who receive contributory and assistance benefits from the unemployment protection system and pensioners, may reduce the differential tax rate in the following deductions:

• For each descendant with a disability entitled to the application of the minimum for descendants, up to €1,200 per year.

• For each ascendant with a disability entitled to the application of the minimum for ascendants, up to €1,200 per year.

• For a spouse not legally separated, with a disability and who does not have annual income, excluding exempt income, greater than €8,000, up to €1,200.

These deductions will be calculated proportionally to the number of months in which the established requirements are met and will have as a limit, in the case of taxpayers who carry out an activity on their own or as an employee, the total contributions and fees to Social Security and Mutual Insurance in each period. tax.

For more information about these deductions, click on the following link: