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V3091-23 24 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Deduction for a spouse with a disability may apply if Social Security registration or benefits are maintained

A self-employed individual inquired whether they could claim the deduction for a spouse with a disability in tax years where they earned no income. The Directorate General for Taxes (DGT) ruled that to access this deduction, one must be engaged in self-employed or employed activity with active Social Security or Mutual insurance registration, or be receiving certain benefits.

The question raised

Cuestión planteada Si en un período impositivo en que no perciba rendimientos, puede aplicar en su declaración de IRPF, la deducción por cónyuge no separado legalmente con discapacidad a cargo.

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