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V2042-21 ·8 July 2021 ·consulta-vinculante Medium impact
Tax

The deduction for a spouse with a disability may be applied if temporary disability benefits are received, provided legal requirements are met

The inquirer asks whether they may apply the deduction for a spouse not legally separated with a disability, having received Social Security temporary disability benefits since August. The DGT responds that it may be applied proportionally to the months in which the requirements are met.

In 6 key points

Lifecycle

2021-07-08PublishedPublished 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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