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V0488-26 ·3 March 2026 ·consulta-vinculante Medium impact
Tax

Disability spouse deduction can be applied proportionally to unemployment benefit months

The taxpayer asks whether the disability spouse deduction can be applied in their personal income tax return after ceasing to receive unemployment benefits. The DGT responds that it can be applied proportionally to the months during which the benefit was received, provided the legal requirements are met.

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2026-03-03PublishedPublished 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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