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V2735-18 15 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Spouse disability tax deduction applicable if income (excluding exempt income) does not exceed €8,000

A taxpayer has enquired whether they can claim a tax deduction for a spouse with a disability who receives a permanent disability pension. The Directorate General of Taxes (DGT) has ruled that this is permissible provided the spouse's annual income (excluding exempt income) does not exceed €8,000 and does not trigger other deductions.

The question raised

Whether the deduction for a spouse with a disability under Article 81 bis of the Personal Income Tax Law (LIRPF) is applicable.

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