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V1964-18 ·2 July 2018 ·consulta-vinculante Medium impact
Tax

Spouse not eligible for disability deduction under Article 81 bis of the IRPF

A taxpayer asks whether they can claim the disability deduction after the death of their disabled spouse. The DGT responds that this is not possible because the spouse does not have the fiscal status of descendant or ancestor.

In 6 key points

Lifecycle

2018-07-02PublishedPublished 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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