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Form 100. 2018 Personal Income Tax return

8.9.6. Family deductions

They will have the right to family deductions for descendants and ascendants with disabilities, for large families and for having two children without the right to receive annual payments food benefits, taxpayers who meet the specific requirements of each of the deductions, and in turn belong to one of these two groups:

  1. Taxpayers who carry out an activity for their own or external account for which they are registered in the corresponding Social Security or Alternative Mutual Insurance regime. (Group 1)

  2. Taxpayers who receive contributory or welfare benefits from the unemployment protection system, pensions paid by the Social Security Institute, Ex-civil Servants or alternative social welfare mutual societies. (Group 2)