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Form 100. 2020 Personal Income Tax Return Declaration

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 disabled spouse 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.

 

If, as a result of the ERTE, you receive the contributory level unemployment benefit or unemployment subsidy from the SEPE, you will be entitled to this deduction during the months in which the benefit or subsidy is received.

If you are receiving the Cessation of Activity Benefit for self-employed workers, you will be entitled to this deduction during the months in which said benefit is received.

  1. 8.9.5.5.1 Completion