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V1238-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

Requirements for the tax deduction for a spouse with a disability in Personal Income Tax (IRPF)

The taxpayer asks whether they can claim the deduction for a spouse with absolute permanent disability who does not hold a disability certificate. The Directorate General of Taxes (DGT) responds that this is possible provided that the requirements regarding income, the taxpayer's activity, and proof of disability are met.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for claiming tax relief for disabled spouses, specifically addressing the necessity of formal disability certification and the impact of income thresholds.

Lifecycle

2022-05-31PublishedPublished 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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