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New guides on the latest Spanish tax and immigration developments.
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The taxpayer asks whether they can claim the tax deduction for a spouse with a disability who receives a total permanent disability pension. The Directorate General for Taxes (DGT) states that to apply for it, the spouse's income must meet certain requirements, the taxpayer must be engaged in specific activities, and the disability must be officially certified.
This ruling clarifies the specific conditions regarding income limits and documentation required to claim tax relief for a dependent spouse with a disability.
The tax team reviews your specific situation.
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