Deductions for large families or dependents of disabled persons -DAFAS-

Taxpayers who carry out activities on their own or as employees registered with Social Security or a mutual fund, those who receive contributory and assistance benefits from the unemployment protection system and pensioners, may reduce the differential tax rate with the following deductions:

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

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

• For a spouse who is not legally separated, has a disability and does not have an annual income, excluding exempt income, exceeding €8,000, up to €1,200.

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

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