Taxpayers may apply the deduction for a spouse with a disability in 2023

The application of deductions for specific family situations in Personal Income Tax (IRPF) requires strict compliance with economic and cohabitation limits. Recently, the Directorate General of Taxes (DGT) has clarified the necessary conditions for a taxpayer to benefit from the deduction for a spouse not legally separated who has a disability.

What the DGT has ruled

The tax administration has confirmed that it is possible to apply this deduction in IRPF tax returns, including the 2022 and 2023 tax years, provided that the following criteria are verified:

• Income limit: The spouse with a disability must have annual income of less than 8,000 euros, excluding income considered exempt.
• Exclusivity of the deduction: The right to this deduction cannot coexist with the right to deductions for descendants or ascendants with a disability.
• Temporal calculation: The deduction is calculated proportionally to the number of months in which all requirements are simultaneously met.
• Case of death: If the spouse dies during the year, the taxpayer retains the right to the deduction for the months in which the requirements were met, computing the situation on the last day of each month.

What this means for you

If you have a spouse with a disability who is not legally separated, you can reduce your tax burden as long as their economic situation remains below the threshold of 8,000 euros of non-exempt annual income. It is fundamental to understand that this deduction is neither automatic nor cumulative with other deductions for kinship with a disability (such as children or parents), so you must identify which one is most beneficial according to your family structure.

What you should do

To ensure the correct application of this benefit in your tax return, it is necessary to verify the exact amount of the spouse's income and the effective cohabitation throughout the entire tax year. In situations involving a change in marital status or death, the calculation must be performed month by month to determine the proportional part of the deduction. Since the regulations require compliance with specific income and kinship requirements, it is recommended to assess each particular situation to avoid errors in the tax settlement.