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V2619-21 ·27 October 2021 ·consulta-vinculante Medium impact
Tax

Tax deduction for disabled spouse is not applicable if annual income exceeds €8,000

A taxpayer inquired whether they could claim a tax deduction for their disabled spouse. The Directorate General for Taxes (DGT) ruled that since the net employment income exceeds the €8,000 threshold, the requirement for economic dependency is not met.

In 6 key points

How it affects those involved

Taxpayers must ensure that the net income of a disabled spouse remains below the €8,000 limit to qualify for the relevant tax deduction.

Lifecycle

2021-10-27PublishedPublished 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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