8.7.6.3. Deduction for non legally separated spouse with disabilities

1. The following will be entitled to this deduction:

   • Taxpayers who carry out an activity on their own or as an employee for which they are registered in the corresponding Social Security or alternative mutual insurance scheme (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 welfare mutual funds (group 2).

2. The amount of the deduction will be up to 1200 euros per year for the legally not separated spouse with a disability provided that:

   • The disabled spouse does not have 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.

   The deduction will be proportional to the number of months in which the situation of a disabled spouse and the performance of an activity as a self-employed person or another person for which one is registered in the corresponding Social Security or alternative Mutual Fund scheme, or the receipt 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, occur simultaneously.

   For the purposes of calculating the number of months for calculating the amount of the deduction, the marital status and disability situation on the last day of each month will be taken into account. Registration with Social Security or an alternative mutual insurance company will be deemed to have been completed when this situation occurs on any day of the month and, in the case of benefits from the employment protection system, 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 account any bonuses that may correspond to them. (collective 1)

   • For taxpayers who receive unemployment benefits or are pensioners, this limitation will not apply, and they will be entitled to apply the deduction for each month in which, at least, the disability situation and the receipt of any type of benefit coincide. (collective 2)

1. Completion