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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

Whether, in a tax period in which no income is received, the deduction for a non-legally separated spouse with a disability under their care may be applied in their Personal Income Tax return.

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