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Form 100. Personal Income Tax Return 2021

Deduction for non legally separated spouse with disabilities

Up to 1200 euros per year for a legally non-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, it is not necessary for a taxpayer to have effectively applied in his/her declaration (or obtained the advance payment) the deduction for a disabled descendant or ascendant; it will be enough for the disabled spouse to have generated the right in that taxpayer so that this deduction is not applicable.

  1. Completion