8.9.6. Family deductions

Taxpayers who meet the specific requirements for each of the deductions and who belong to one of these two groups will be entitled to family deductions for disabled descendants and ascendants, for large families and for having two children without the right to receive annual alimony payments:

1. Taxpayers who carry out an activity on their own or through another person for which they are registered in the corresponding Social Security or alternative mutual insurance scheme. (Collective 1)

2. Taxpayers who receive contributory or assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social welfare mutual funds. (Collective 2)