Skip to content
V0022-26 ·8 January 2026 ·consulta-vinculante Medium impact
Tax

Each spouse can reduce their taxable base by €5,000 for a €10,000 gainful contribution

The DGT clarifies that, as common assets, contributions to a protected estate are considered made jointly by each spouse.

In 6 key points

How it affects those involved

Spouses may reduce their tax base by half for gainful contributions to a protected estate for persons with disabilities.

Lifecycle

2026-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact