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V3326-20 ·11 November 2020 ·consulta-vinculante Medium impact
Tax

Both spouses may claim the deduction for a spouse with a disability if requirements are met

A query was raised regarding whether two spouses with disabilities, both receiving orphan pensions, can claim the deduction for a non-legally separated spouse with a disability. The Directorate General for Taxes (DGT) ruled that both are entitled to apply it, whether filing individual or joint tax returns.

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2020-11-11PublishedPublished 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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