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Disability spouse deduction can be applied proportionally to unemployment benefit months
V0488-26
No deduction for spouse with disability during voluntary leave without activity or benefits
V0221-26
Deduction for spouse with disability applicable if no other deductions arise
V1366-25
Deduction for spouse with disability applicable with temporary incapacity benefit from mutual insurance
V1095-25
Deduction for spouse with disability available if conditions met
V0906-25
Deduction for spouse with disability possible if IMSERSO pension from General Social Security regime
V0894-25
V0384-25
Tax deduction for disabled spouse applicable when receiving Social Security pensions
V1672-24
Requirements for the spouse with disability tax deduction: employment activity or receipt of specific benefits
V0986-24
Simultaneous application of tax deductions for spouse and descendant with disabilities is possible
V0840-24
Spouse disability tax deduction cannot be applied if only a dependency degree is recognised
V0710-24
Both spouses may claim the deduction for a spouse with a disability in their Personal Income Tax return (2023 tax year)
V0628-24
Deduction for a spouse with a disability may apply if Social Security registration or benefits are maintained
V3091-23
Spouse disability tax deduction unavailable if annual income exceeds €8,000
V1223-23
Spouse disability tax deduction cannot be applied if the sole income is a pension plan benefit
V1114-23
Spouse disability tax deduction: beneficiary income must not exceed €8,000
V0188-23
Deduction for spouse with disability possible with foreign public pension
V1675-22
The deduction for a spouse with a disability is applied proportionally to the number of completed months
V1541-22
Requirements for the tax deduction for a spouse with a disability in Personal Income Tax (IRPF)
V1238-22
Tax deduction for disabled spouse requires net income to be below €8,000
V1032-22
Tax deduction for disabled spouse applicable if receiving a non-contributory invalidity pension
V0327-22
Tax deduction for disabled spouse is not applicable if annual income exceeds €8,000
V2619-21
The deduction for a spouse with a disability may be applied if temporary disability benefits are received, provided legal requirements are met
V2042-21
Simultaneous application of tax deductions for spouse and descendant with disabilities
V1947-21
Tax deduction for disabled spouse applies proportionally until the month preceding divorce
V1792-21
Both spouses may apply the deduction for a dependent spouse with a disability to their Personal Income Tax (IRPF)
V1762-21
Income limit for spouse disability tax relief is based on net employment income (after Art. 18 reduction)
V1674-21
Requirements for the tax deduction for a spouse with a disability
V1610-21
Spending on essential needs does not constitute disposal of assets in protected patrimony
V0335-21
The spouse with a disability cannot apply the deduction if they generate the right to the deduction as an ascendant for their child
V3688-20
Both spouses may claim the tax deduction for a spouse with a disability if legal requirements are met
V3335-20
Both spouses may claim the deduction for a spouse with a disability if requirements are met
V3326-20
Spouse disability tax deduction applicable if permanent incapacity pension is recognised
V2274-20
Requisitos para aplicar el mínimo por ascendientes y la deducción por cónyuge con discapacidad
V1848-20
Possibility of applying the 12,000 euro disability minimum and the deduction for a spouse with a disability under certain requirements
V1728-20
No se puede aplicar la deducción por cónyuge con discapacidad si sus rentas netas superan los 8.000 euros
V1689-20
La deducción por cónyuge con discapacidad se aplica de forma proporcional hasta el mes anterior al fallecimiento
V1623-20
It is possible to simultaneously apply the deduction for a spouse with a disability and the deduction for descendants with a disability
V1597-20
Se puede aplicar la deducción por cónyuge con discapacidad si se percibe una pensión no contributiva del Régimen General de la Seguridad Social
V1590-20
Proportional application of the disability minimum and the deduction for a spouse with a disability
V1514-20
Se puede aplicar la deducción por cónyuge con discapacidad si el contribuyente percibe una pensión no contributiva
V1492-20
Se puede aplicar la deducción por cónyuge con discapacidad si este no genera derecho a deducciones por descendientes o ascendientes
V1493-20
Se puede aplicar la deducción por cónyuge con discapacidad si sus rentas anuales (excluidas las exentas) no superan los 8.000 euros
V1466-20
Se puede aplicar la deducción por cónyuge con discapacidad si se cumplen los requisitos de rentas y actividad
V1365-20
No se puede aplicar la deducción por cónyuge con discapacidad si este tiene rentas superiores a 8.000 euros
V1075-20
The deduction for disability cannot be applied if contributions are made through the Special Agreement for non-professional caregivers
V0942-20
Requirements for the deduction for a spouse with a disability: need for employment activity or receipt of benefits
V0831-20
La resolución de grado de dependencia no acredita el grado de discapacidad para la deducción del cónyuge
V0444-20
Para la deducción por cónyuge con discapacidad, se debe usar el rendimiento neto de la actividad económica
V0367-20
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