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V1032-22 ·6 May 2022 ·consulta-vinculante Medium impact
Tax

Tax deduction for disabled spouse requires net income to be below €8,000

A taxpayer has enquired whether they can claim a tax deduction for their husband, who has a disability and receives a total permanent disability pension. The Directorate General for Taxes (DGT) clarifies that to qualify for the deduction, the spouse's annual income must not exceed a specific limit and other legal requirements must be met.

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2022-05-06PublishedPublished 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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