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Deduction for dependent disabled ascendant

Who is entitled to the deduction, how much you are entitled to, and how to claim it

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Who is eligible for this deduction?

You can apply this deduction for:

  • each ascendant with a disability equal to or greater than 33% provided that you are entitled to the minimum for ascendants due to them;

  • and you also meet one or more of the following requirements:

    • You carry out an activity on your own or for another person for which you are registered with Social Security or a mutual insurance company.

    • You receive contributory and assistance benefits from the unemployment protection system.

    • You receive pensions paid by Social Security or by passive classes.

    • You are a professional not integrated into the RETA and you receive, from alternative mutual benefit societies, benefits similar to those mentioned above.