8.7.6. Deductions for descendants, ascendants and spouses with disabilities

These deductions will reduce the differential tax rate. Therefore, if your declaration results in a refund, the refund amount will increase and if the result of the declaration is positive, the amount to be paid will decrease.

1. 8.7.6.1. Deduction for those caring for descendants with disabilities
2. 8.7.6.2. Deduction for ascendants caring for persons with disabilities
3. 8.7.6.3. Deduction for non legally separated spouse with disabilities