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V0384-25 ·20 March 2025 ·consulta-vinculante Low impact
Tax

Deduction for spouse with disability available if conditions met

A worker asks whether they can claim the deduction for their spouse, who is a non-professional caregiver for their mother and earns no income. The DGT responds that the deduction is possible as long as the disability requirements, income limits, and no entitlement to other deductions are met.

In 6 key points

How it affects those involved

Workers with a disabled spouse may qualify for a tax deduction if their spouse is a non-professional caregiver and meets specific legal criteria.

Lifecycle

2025-03-20PublishedPublished 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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