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Practical manual for Income Tax 2022.
Chapter 13. Determination of the taxpayer's income subject to tax: taxable base
Reductions in the general tax base

Practical manual for Income Tax 2022.

Reductions for contributions to protected assets of persons with disabilities

Regulations: Articles 54 Law IRPF and 71 Regulation IRPF

1. Beneficiaries and contributors
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