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V1238-22 31 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Requirements for the tax deduction for a spouse with a disability in Personal Income Tax (IRPF)

The taxpayer asks whether they can claim the deduction for a spouse with absolute permanent disability who does not hold a disability certificate. The Directorate General of Taxes (DGT) responds that this is possible provided that the requirements regarding income, the taxpayer's activity, and proof of disability are met.

The question raised

Whether the deduction for a non-legally separated spouse with a disability as a dependent may be applied to the Personal Income Tax (IRPF) return.

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