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These deductions are tax benefits that directly reduce the amount of your income tax return. They can be claimed when filing the return or received in advance on a monthly basis.

Types of deductions, calculation, and maximum amounts

The deduction is applied proportionally to the number of months in which the requirements are met.

Who can benefit from these deductions and what are the requirements?

Eligible individuals include:

• Those working as employees or self-employed and covered by Social Security or an equivalent mutual system.
• Those receiving unemployment benefits, public pensions, or similar benefits from foreign systems.

Not eligible:

• Dependency benefits.
• Private pension plans.

Requirements by deduction type:

• Dependent child with disability: Must qualify for the minimum deduction for dependents.
  Dependent parent with disability: Must qualify for the minimum deduction for dependents.
• Spouse with disability: Recognized disability, income ≤ €8,000, and must not qualify for other deductions for family members with disabilities.
• Large family: Must be certified as a member according to the law.
• Separated parent with two children and no child support: Must have exclusive custody, children living with them, and not receive child support payments.

There is a limit on these deductions for those working as employees or self-employed, capped at the total Social Security or mutual contributions for the year. In the last year of eligibility (due to death, end of disability, etc.), only the months of eligibility are counted. There is no limit if you receive unemployment benefits, pensions, or the additional deduction for a special-category large family or extra child.