Back to index
V3335-20 11 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Both spouses may claim the tax deduction for a spouse with a disability if legal requirements are met

A married couple, both receiving permanent disability pensions, inquired whether both could claim the deduction for a dependent spouse. The Directorate General of Taxes (DGT) ruled that this is possible, provided that income and disability requirements are met and the spouse does not qualify for other deductions related to descendants or ascendants.

The question raised

In the case of a marriage, where the husband receives a total permanent disability benefit with an annual amount of less than 8,000 euros and a disability degree of 33%, while the wife receives an absolute permanent disability benefit exempt from taxation and with a disability degree of 33%, both benefits being their only sources of income, it is questioned whether both spouses can mutually apply the deduction for a dependent spouse with a disability.

The DGT's ruling

Spouses may apply the deduction for a non-legally separated spouse with a disability if said spouse has annual income (excluding exempt income) not exceeding 8,000 euros and does not generate the right to deductions for descendants or ascendants with a disability. To this end, the beneficiary must engage in self-employment or employment or receive Social Security benefits or similar. Disability is evidenced by the recognition of a permanent total disability, absolute permanent disability, or severe invalidity pension.

Book your free first meeting