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Practical manual for Income Tax 2020.
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Reductions in the general tax base

Practical manual for Income Tax 2020.

Reductions for contributions to protected assets of persons with disabilities

Regulations: Articles 54 Law IRPF and 71 Regulation

1. Beneficiaries and taxpayers who can make contributions with the right to reduction
2. Maximum limits and excess contributions made
3. Advance disposition of the assets or rights provided

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Updated webpage: March 16, 2023