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Practical manual for Income Tax 2021.

Deductions for large families or dependents of disabled persons

Regulations: Article 81 bis and Forty-second Additional Provision of Law IRPF ; art. 60 bis Regulation

  1. Deductions included
  2. Requirements and other conditions for the application of deductions
  3. Maximum amount of deductions
  4. Proration, calculation of the amount and limit of deductions
  5. Incompatibilities between deductions
  6. Advance payment of deductions
  7. Transfer of the right to deduction
  8. Application of deductions in the personal income tax return
  9. Examples