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Specific manual for people with disabilities

Order of application of deductions on the full regional quota

Regarding the full regional tax rate for the year 2022, the regional deductions will be applied in the following order:

  1. The amount of the deductions for the 2022 financial year that cannot be transferred to subsequent years .

  2. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children", and "For Social Security contributions for household employees" pending application from previous years (2019, 2020 and 2021) and the amount of the deduction for paternity pending application for the years 2019 and 2020.

  3. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children", and "For Social Security contributions for household employees" generated in the 2022 fiscal year.