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V0221-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

No deduction for spouse with disability during voluntary leave without activity or benefits

A public employee on voluntary leave for family care asks whether they can claim the deduction for their spouse with disability. The DGT responds that no, as they do not carry out any self-employment or external activity nor receive the specific benefits required.

In 6 key points

How it affects those involved

Contributors on voluntary leave without self-employment or specific benefits cannot claim the deduction for a spouse with disability.

Lifecycle

2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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