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V0831-20 ·13 April 2020 ·consulta-vinculante Medium impact
Tax

Requirements for the deduction for a spouse with a disability: need for employment activity or receipt of benefits

A query is made as to whether a spouse without income may apply the deduction for a spouse not legally separated with a disability. The DGT responds that they may not, because to access this deduction it is necessary to carry out self-employment or employment activity or to receive certain Social Security benefits.

Lifecycle

2020-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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