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Specific manual for people with disabilities

Order of application of deductions on the full regional quota

Following the new developments for the 2023 financial year indicated in the previous sections, the regional deductions will be applied in the following order:

  1. The amount of the deductions for the year 2023 not included in section 3 below.

  2. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children" and "For Social Security contributions for household employees" pending application from previous years (2020, 2021 and 2022) and the amount of the paternity deduction pending application for the year 2020.

  3. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children" and "For Social Security contributions for household employees" generated in the fiscal year 2023 . The sum of such amounts shall be entered jointly in box [0995].