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V1466-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

The €3,500 disability deduction applies to the gross income of the worker with a disability

A query was made regarding how the limit for disability-related deductible expenses is applied in a joint Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) clarifies that the increase applies to the gross income of the spouse with a disability, provided a disability degree of 33% or higher is certified.

In 6 key points

How it affects those involved

This clarification provides certainty for taxpayers filing joint returns, ensuring that the specific deduction for disability expenses is correctly applied to the gross income of the disabled spouse.

Lifecycle

2024-06-17PublishedPublished 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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