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Specific manual for people with disabilities

Deductions for dependent people with disabilities -DAFAS-

(Art. 81 bis and forty-second additional provision of the Personal Income Tax Law; art. 60 bis of the Personal Income Tax Regulation)

They are deductions from the differential fee and can be made effective :

  • Presenting the declaration of Personal Income Tax .

  • Or requesting , when the requirements are met, the advance payment .

  1. Deduction for those caring for descendants with disabilities
  2. Deduction for dependent ascendant with disability
  3. Deduction for non-legally separated spouse with dependent disability