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V1762-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

Both spouses may apply the deduction for a dependent spouse with a disability to their Personal Income Tax (IRPF)

A query is made as to whether two spouses, both with disabilities and receiving income of less than 8,000 euros, may each apply the deduction for a dependent spouse with a disability. The DGT responds that both may apply it in their tax returns, whether individual or joint, provided they meet the legal requirements.

In 6 key points

Lifecycle

2021-06-04PublishedPublished 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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