Skip to content
V1674-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Income limit for spouse disability tax relief is based on net employment income (after Art. 18 reduction)

A query was raised regarding which income concept should be used to determine the €8,000 limit for the tax relief for a dependent spouse with a disability. The DGT clarifies that the net employment income must be used, calculated after applying the reduction under Article 18 and the expenses under Article 19 of the LIRPF.

In 6 key points

How it affects those involved

This clarification provides certainty for taxpayers calculating the income threshold for disability-related tax relief, ensuring the correct net figure is used.

Lifecycle

2021-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact