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V1728-20 ·2 June 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying the 12,000 euro disability minimum and the deduction for a spouse with a disability under certain requirements

A taxpayer inquires whether, in their joint tax return, they may apply the disability minimum for their spouse (12,000 euros) and whether they may continue to receive the advance payment of the deduction for a dependent spouse with a disability after placing them in a residential care facility. The DGT responds that this is possible provided that the disability is certified and the requirements regarding the taxpayer's income and activity are met.

Lifecycle

2020-06-02PublishedPublished 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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