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V1541-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

The deduction for a spouse with a disability is applied proportionally to the number of completed months

A taxpayer asks whether she can apply the deduction for a spouse with a disability following his death in July, given that had he lived the entire year, his income would have exceeded 8,000 euros. The DGT responds that the deduction is calculated proportionally for the months in which the requirements are met and that the income limit is applied to the total annual income obtained.

In 6 key points

Lifecycle

2022-06-27PublishedPublished 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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