Family deductions

As of January 1, 2015, new deductions for large families or dependents with disabilities came into force. These are aimed at taxpayers who are part of a large family in its different forms, taxpayers with dependent descendants or ascendants with disabilities, or taxpayers who are ascendants of single-parent families (legally separated or without a marital bond) with two children for whom they are entitled to the full minimum provided for in article 58 of the LIRPF and without the right to receive annual alimony.

To make it easier for these taxpayers to process the 2015 Income Tax draft/declaration, instructions are attached for each of the cases: