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
Collection and regularisation of the advance payment
You will receive the advance payment monthly by transfer to the account indicated in the application.
In the case of transfer of the right, the amount will be received entirely by the person to whom it has been transferred.
If the advance payment received is greater than the deduction to which you are entitled regularize this situation:
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If you are obliged to declare, in the personal income tax return for the year in which you received it.
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If you are not obliged to declare, presenting and entering with Form 122 the amounts received in excess. You have a period from the time you receive it until the end of the deadline to submit the personal income tax return for that year.
If the advance payment received is less than the deduction to which you are entitled regularize this situation, whether you are obliged to declare or not, in the declaration of Personal income tax of the year in which you received it.