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V1306-20 ·7 May 2020 ·consulta-vinculante Medium impact
Tax

Each spouse with a disability may apply the deduction if their income does not exceed 8,000 euros and other requirements are met

A query is made as to whether two spouses with disabilities and income below 8,000 euros may apply the deduction provided in Article 81.bis.1.d) of the LIRPF. The DGT responds that both may apply it provided they meet the legal requirements and do not exceed said income limit.

In 6 key points

Lifecycle

2020-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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