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V3335-20 ·11 November 2020 ·consulta-vinculante Medium impact
Tax

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

A married couple, both receiving permanent disability pensions, inquired whether both could claim the deduction for a dependent spouse. The Directorate General of Taxes (DGT) ruled that this is possible, provided that income and disability requirements are met and the spouse does not qualify for other deductions related to descendants or ascendants.

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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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