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Form 100. Personal Income Tax Declaration 2019

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

Up to 1,200 euros per year for the non-legally separated spouse with a disability provided that:

  • The spouse with a disability does not have annual income , excluding exempt income, exceeding 8,000 euros.
  • Does not generate the right to deductions for descendants or ascendants with disabilities; That is to say, it is not necessary for a taxpayer to have effectively applied in their declaration (or obtained advance payment) the deduction for a disabled descendant or ascendant; it will be enough for the disabled spouse to have generated the right for that taxpayer to This deduction is not applicable.


  1. Completion