Deduction for those caring for descendants with disabilities
Who is entitled to the deduction, how much you are entitled to, and how to claim it
What this benefit consists of
This is a deduction from the differential tax liability that you can apply from the 2015 tax return.
It applies whether the differential fee is positive (your income is to be paid) or negative (your income is to be returned) or if it is zero.
You can make it effective:
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Presenting the Personal Income Tax declaration .
If your quota is positive, subtract the amount of the deduction from it and enter or request a refund of the difference.
If your differential fee is zero or negative, request the refund resulting from your declaration.
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Or requesting, when you meet the requirements, advance payment. In this case, you will not be able to reduce the amount of the differential tax deduction resulting from your personal income tax return, but do not forget to declare it.