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V1597-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

It is possible to simultaneously apply the deduction for a spouse with a disability and the deduction for descendants with a disability

A query is made regarding whether it is compatible to apply the deduction for a dependent spouse with a disability and the deduction for descendants with a disability. The DGT responds that it is possible provided that the spouse does not generate the right to the deductions for descendants or ascendants.

Lifecycle

2020-05-26PublishedPublished 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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