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Specific manual for people with disabilities

Deductions for dependents with disabilities -DAFAS-

(Art. 81 bis and forty-second additional provision of the Personal Income Tax Law; art. 60 bis of the Personal Income Tax Regulations)

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 those caring for descendants with disabilities
  2. Deduction for dependent disabled ascendant
  3. Deduction for a legally not separated spouse with a disability in his/her care