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Form 100. 2019 Personal Income Tax return

8,9,5,5. Deduction for non legally separated spouse with disabilities

Up to 1200 euros per year for the spouse who is not legally separated with disability, provided that:

  • The disabled spouse does not have annual income , excluding exempt income, of more than 8,000 euros.
  • Does not generate the right to deductions for descendants or ascendants with disabilities; In other words, a taxpayer must not have effectively applied the deduction in their tax return (or obtained the advance payment) as a descendant or ascendant with a disability, it will suffice for the disabled spouse to have generated the right in that taxpayer so that this deduction does not apply.


  1. 8,9,5,5,1 Completion