State deductions for dependents with disabilities

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

They are deductions from the differential quota and can be made effective :

• Filing the declaration of IRPF .

• Or by requesting , when the requirements are met, the advance payment .

1. Deduction for dependent disabled ascendant
2. Deduction for a legally not separated spouse with a disability in his/her care