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V0628-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

Both spouses may claim the deduction for a spouse with a disability in their Personal Income Tax return (2023 tax year)

A query was raised regarding whether two spouses with disabilities can each apply the deduction for a non-legally separated spouse with a disability in their charge. The Directorate General for Taxes (DGT) ruled that, provided they meet the income requirements and do not trigger other deductions, both may apply it for the 2023 tax year.

In 6 key points

Lifecycle

2024-04-11PublishedPublished 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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