Maximum amount of deductions
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Deduction for those caring for descendants with disabilities
Up to per year for each disabled descendant entitled to the application of the minimum for descendants
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Deduction for ascendants caring for persons with disabilities
Up to €1,200 per year for each disabled ascendant entitled to the application of the minimum for ascendants.
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Deduction for caring for a spouse with disabilities
Up to €1,200 per year for a legally non-separated spouse with a disability, provided that they do not have an annual income, excluding exempt income, exceeding €8,000 and do not generate the right to the above deductions for descendants or ascendants with disabilities.