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
Amount of deduction
The maximum sum is €1,200 per year for each descendant with a disability (€100 per month).
There may be more than one person entitled to the deduction for the same descendant with a disability. In this case, the amount will be prorated among all of them, in equal parts, unless you assign the right to one of them, which will be the one that receives the full amount of the deduction.