Skip to main content

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

Skip information index

Who is eligible for this deduction?

You can apply this deduction:

  • for each descendant with a disability equal to or greater than 33% as long as you are entitled to the minimum for descendants for them;

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

    • You are self-employed or employed and are registered with the Social Security or Mutual Society.

    • 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.