8.7.6.3. Deduction for non legally separated spouse with disabilities

They will be entitled to this deduction:
- Taxpayers who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or alternative Mutual Insurance regime (group 1).
- Taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social security mutual societies (group 2).
The amount of the deduction will be 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.
The deduction will be proportional to the number of months in which the situation of a spouse with a disability and the performance of a self-employed or employed activity for which one is registered in the corresponding Social Security or alternative Mutual Insurance regime occur simultaneously. , or, the perception of contributory or assistance benefits from the unemployment protection system, or pensions paid by Social Security, Passive Classes or by alternative Social Security Mutual Funds.

For the purposes of calculating the number of months for calculating the amount of the deduction, the situation of marital status and disability on the last day of each month will be taken into account. Registration in Social Security or alternative Mutual Insurance will be deemed fulfilled when This situation occurs on any day of the month and, in the case of employment protection system benefits, when they are received on any day of the month.

The deduction limit will be:
- For taxpayers who carry out an activity on their own or as an employee with contributions, the limit will be the amount of said contributions, without taking into consideration any bonuses that may apply to them. (collective 1)
- For taxpayers who receive benefits from the unemployment protection system or are a pensioner, this limitation will not exist, having the right to apply the deduction every month in which, at least, the disability situation and the receipt of any type of benefit coincide. . (collective 2)