From January the 1st of 2015 tax payers that develop and activity that includes them in the Social security either as self-employees or employees for someone else are entitle to a tax deduction of 1.200 € every year for each descendant or ancestor with a disability as long as these disabled people lived on account of the tax payers that apply for these tax deductions.
Just the same large families are entitled to the same tax benefit of 1.200 € per year and the figure just double in other 1.200 € if the family is large family of special condition. From the past March the 1st, the following novelties have been passed:
Are entitled to these deductions not only people that might be affiliated to the Social Security, but also unemployed and pensioners. They are entitle too to obtain the payment in advance monthly.
People legally separated or divorced or with marriage bond, with two children not entitle for food pension and that not live with the other progenitor, will be entitled as well to obtain the deduction of 1.200 € or the payment in advance monthly.
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Photo: Andrés Nieto