Frequently asked questions about the deductions for large families, ascendants with two dependent children or for those caring for persons with disabilities
This is a tax benefit of up to 1,200 euros per year for each child aged under 3 or adopted child that provides the entitlement to the application of a tax-free threshold for descendants and provided that the individual is not self-employed or employed during this time. This deduction will reduce the differential amount, regardless of whether the amount is positive or negative.
Taxpayers with the right to this deduction can request the advance payment of this deduction.
Custody expenses at authorised nurseries or educational centres
The deduction for maternity may be increased by up to an additional 1,000 euros when the taxpayer entitled to this deduction has paid the costs of caring for a child under three years of age.
There are five deductions aimed at reducing taxation for taxpayers with higher family burdens. These deductions for maternity reduce the differential amount, regardless of whether the differential amount is positive or negative.
These deductions are:
- Deduction for each disabled child.
- Deduction for each disabled ascendant.
- Deduction for non legally separated spouse with disabilities.
- Deduction for large family.
- Deduction for legally separated or unmarried parent with two children not entitled to annual maintenance payments
Taxpayers with the right to this deduction can request the advance payment of this deduction.