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V0906-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Deduction for spouse with disability available if conditions met

The consultant asks whether they can claim the deduction for a legally unmarried spouse with disability in their 2024 tax return and whether to correct prior years. The DGT confirms that the deduction is available if legal requirements are met and that corrections can be requested for non-prescribed years.

In 6 key points

How it affects those involved

Taxpayers may claim a deduction for a legally unmarried spouse with disability if eligibility criteria are satisfied, and prior tax returns can be corrected for non-prescribed periods.

Lifecycle

2025-05-26PublishedPublished 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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