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V2274-20 ·6 July 2020 ·consulta-vinculante Medium impact
Tax

Spouse disability tax deduction applicable if permanent incapacity pension is recognised

The inquirer asks whether the tax deduction for a spouse with a disability can be applied without a formal disability certificate, provided they receive an incapacity pension. The Directorate-General for Taxes (DGT) clarifies that disability status is deemed proven if the spouse is recognised as having a total, absolute, or severe permanent incapacity pension.

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Lifecycle

2020-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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