Deductions for dependents with disabilities -DAFAS-

The Tax Agency's electronic headquarters includes an "Income Informer", where you can consult the requirements, limits, amounts, and payment methods for the deduction for dependent persons with disabilities and deduction for ascendants with two dependent children .

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

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