Population scope

The population framework consists of the subset of Personal Income Tax returns for the data reference year in which one of the family members generates the right to apply the minimum for disability (declarant, spouse in joint returns, descendants and ascendants) or, as of 2015, to the application of the measures approved in article 81 bis under the heading of Deductions for large families or dependents with disabilities, which are aimed at protecting situations of disability in descendants, ascendants or, since 2018, spouses not legally separated.

Waiving the reductions due to disability status means that the information contained in the declaration is missing and therefore is not included in these statistics.