Skip to main content
Form 100. Personal Income Tax Declaration 2018

8.9.6. Family deductions

Taxpayers who meet the specific requirements of each of the deductions, and in turn belong to one of the these two groups:

  1. Taxpayers who carry out an activity on their own or as an employee for which they are registered in the corresponding Social Security or alternative Mutual Insurance regime. (Collective 1)

  2. Taxpayers who receive contributory or assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social security mutual societies. (Collective 2)