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V1792-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Tax deduction for disabled spouse applies proportionally until the month preceding divorce

A taxpayer inquired whether they could apply the tax deduction for a dependent disabled spouse up to the date of their divorce in July 2020. The Directorate General of Taxes (DGT) ruled that the deduction may be applied proportionally for the months in which the requirements are met, excluding the month in which the marriage was dissolved.

In 6 key points

How it affects those involved

This ruling clarifies the temporal application of tax relief for dependents following marital dissolution, establishing that the deduction is lost from the month of divorce.

Lifecycle

2021-06-09PublishedPublished 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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