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The inquirer asks whether they may apply the deduction for a spouse not legally separated with a disability, having received Social Security temporary disability benefits since August. The DGT responds that it may be applied proportionally to the months in which the requirements are met.
Question posed: Whether a taxpayer may apply the deduction for a spouse not legally separated with a disability, if, since the month of August, said taxpayer has received the corresponding Social Security benefit for temporary disability.
Taxpayers receiving Social Security benefits may apply the deduction for a spouse not legally separated with a disability. The deduction shall be calculated proportionally to the number of months in which the legal requirements are simultaneously met. To this end, the spouse must not have annual income exceeding 8,000 euros nor generate the right to deductions for descendants or ascendants with a disability.
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