Doctrine by topic · DGT Observatory

Differential Tax Liability: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 72 rulings · 2015–2026

Current position

To apply the deduction for a spouse not legally separated who has a disability, the taxpayer must engage in professional activity or receive Social Security benefits or unemployment subsidies. The spouse with a disability must not exceed 8,000 euros in annual income, excluding exempt income, calculated based on the net employment income after applying legal reductions. Likewise, the spouse must not generate the right to other deductions for descendants or ascendants with a disability.

The DGT's position remains stable regarding the requirements for the deduction for a spouse with a disability. As of ruling V3326-20, the 8,000 euro income limits and the exclusion of exempt income are consolidated. Subsequent rulings only specify the calculation of said income based on net employment income.

Turning points

  1. V3326-20

    Establishes that the spouse with a disability must not have annual income exceeding 8,000 euros and excludes exempt income.

  2. V1032-22

    Specifies that the 8,000 euro limit is calculated on the net employment income after deducting expenses and the reduction from article 18 of the Law on Personal Income Tax (LIRPF).

Analysis based on 64 of 72 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V1181-26 20 May 2026

Cannot claim maternity deduction increase if receiving child care allowance

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadcomplemento de ayuda para la infanciagastos de custodiamínimo por descendientescuota diferencial LIRPF — Ley 35/2006 del IRPF art. 81.1LIRPF — Ley 35/2006 del IRPF art. 81.2
Affects CompanyExpat · Non-residentIndividual
V2199-25 17 Nov 2025

Energy efficiency deduction not applicable under special tax regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributacióneficiencia energéticaimpuesto sobre la renta de no residentescuota diferencialdeducciones en la cuota LIRPF — Ley 35/2006 del IRPF art. 93LIRPF — Ley 35/2006 del IRPF art. disposición adicional 50ª
Affects CompanyExpat · Non-residentIndividual
V1366-25 21 Jul 2025

Deduction for spouse with disability applicable if no other deductions arise

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por cónyuge con discapacidadrentas anualesrendimientos netos del trabajomínimo por ascendientescuota diferencial LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1675-22 14 Jul 2022

Deduction for spouse with disability possible with foreign public pension

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadcónyuge no separado legalmenterégimen público de previsión socialrentas anualespensión extranjera LIRPF — Ley 35/2006 del IRPF art. 18LIRPF — Ley 35/2006 del IRPF art. 19
Affects CompanyExpat · Non-residentIndividual
V1032-22 6 May 2022

Tax deduction for disabled spouse requires net income to be below €8,000

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por discapacidadcónyuge no separado legalmenterendimiento neto del trabajoincapacidad permanente totalrentas exentas LIRPF — Ley 35/2006 del IRPF art. 17.2.a).1ªLIRPF — Ley 35/2006 del IRPF art. 18
Affects CompanyExpat · Non-residentIndividual

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