Just as it happens with the 100 € tax devolution for maternity, these are negative taxes, and the taxpayers can apply for its payment in advance through the year and they won´t have to wait to make the final tax return.
So, 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.
This tax benefits rule from January the 1st of 2015 and the form for its application will be ready throughout months of January and February