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V1514-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Proportional application of the disability minimum and the deduction for a spouse with a disability

The taxpayer asks whether they can apply the disability minimum in their 2019 tax return after receiving an absolute incapacity pension effective from November of that year. The DGT responds that the disability minimum may be applied and that their spouse may apply the deduction for a spouse with a disability proportionally to the months in which the requirements are met.

Lifecycle

2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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