Deduction for dependent ascendant with disability
Who is entitled to the deduction, how much you are entitled to, and how to claim it
Who owns this deduction?
You can apply this deduction for:
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each ascendant with a disability equal to or greater than 33% as long as you have the right to the minimum for ascendants for them;
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and you also meet one or more of the following requirements:
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You carry out an activity on your own or as an employee for which you are registered with Social Security or Mutual Insurance.
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You receive contributory and assistance benefits from the unemployment protection system.
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You receive pensions paid by Social Security or by Passive Classes.
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You are a professional not integrated into the RETA and you receive, from the alternative pension mutual societies, benefits analogous to the previous ones.
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