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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 possible if IMSERSO pension from General Social Security regime
V0894-25
Deduction for spouse with disability available if conditions met
V0906-25
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
Se puede aplicar la deducción por cónyuge con discapacidad si se mantiene el alta en la Seguridad Social o se perciben prestaciones
V3091-23
No se puede aplicar la deducción por cónyuge con discapacidad si sus rentas anuales superan los 8.000 euros
V1223-23
No se puede aplicar la deducción por cónyuge con discapacidad si el único ingreso es la prestación de un plan de pensiones
V1114-23
Para la deducción por cónyuge con discapacidad, las rentas del beneficiario no deben superar los 8.000 euros
V0188-23
Deduction for spouse with disability possible with foreign public pension
V1675-22
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