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V1095-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Deduction for spouse with disability applicable with temporary incapacity benefit from mutual insurance

The consultant asks whether the deduction for a spouse with disability can be applied having received a temporary incapacity benefit from a mutual insurance company in 2024. The DGT confirms that yes, as such benefits are considered income from work and allow access to the deduction.

In 6 key points

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2025-06-25PublishedPublished 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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