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V3688-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

The spouse with a disability cannot apply the deduction if they generate the right to the deduction as an ascendant for their child

A query is made as to whether parents may mutually apply the deduction for a spouse with a disability or if the child must apply it as an ascendant. The DGT rules that if the ascendant generates the right to the deduction on the part of the child, the other spouse cannot apply the deduction for a spouse with a disability.

In 6 key points

Lifecycle

2020-12-30PublishedPublished 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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