Deduction for dependent ascendant with disability
Who is entitled to the deduction, how much you are entitled to, and how to claim it
Deduction amount
The maximum amount of this deduction is €1,200 per year for each ascendant with a disability (€100 per month).
There may be more than one person entitled to the deduction for the same disabled ascendant. In this case, the amount will be prorated among all of them, in equal parts, unless you transfer the right to one of them, which will receive the full amount of the deduction.