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.