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V1947-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

Simultaneous application of tax deductions for spouse and descendant with disabilities

A query was raised regarding whether a taxpayer can simultaneously apply the deduction for a dependent spouse with a disability and the deduction for a child with a disability. The Directorate General of Taxes (DGT) has ruled that this is possible, provided that the spouse does not trigger the deductions for ascendants or descendants.

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2021-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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