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Specific manual for people with disabilities

Deduction for non-legally separated spouse with dependent disability

Requirements for applying the deduction

This deduction may be applied by the non-legally separated spouse with a disability, taxpayers whose spouse with a disability (33% or higher) does not have annual income, excluding exempt income, greater than 8,000 euros nor does it generate the right to deductions for ascendants or descendants with disabilities and, in addition, one or more of the following requirements are met:

  • Carry out an activity on your own or as an employee while registered with Social Security or Mutual Insurance.

  • Receive contributory and assistance benefits from the unemployment protection system.

  • Receive pensions paid by Social Security or by Passive Classes.

  • It is a professional not integrated into the RETA and benefits similar to the previous ones are received from the alternative pension mutual societies.

Deduction amount

The maximum amount of this deduction is €1,200 per year (€100 per month).

Application for and transfer of advance payment

You can request :

  • If is self-employed or employed for each of the months in which they have been registered with Social Security or Mutual Insurance and the following deadlines are paid:

    • With a full-time contract, registered at least fifteen days of each month, in the General Regime or in the special Regimes of Coal Mining and Sea Workers.

    • With a part-time contract with a working day of at least 50% of the normal working hours in the company, on a monthly basis, with registration throughout the month if it is included in the regimes of the previous point.

    • As an employed person registered in the Special Agrarian Regime of Social Security and having opted for daily contribution bases, at least ten real days in said period.

    • In the remaining special Social Security Regimes or alternative mutual societies to Social Security, registered for fifteen days in the month.

  • If you receive a contributory and assistance benefit from the unemployment protection system or a pension from Social Security or Passive Classes for each of the months in which it is received.

The annual income of the spouse that must be taken into account, in order to benefit from the advance payment, is that of the last tax period whose deadline for filing Personal Income Tax has ended at the beginning of the year in which payment is requested.

It is requested through form 143 and this model is presented for:

  1. Request advance payment. An individual application must be submitted from the moment the requirements are met. It is not necessary to submit a new application each year.

  2. Communicate variations that affect the advance payment or if any of the necessary requirements to receive it are not met.

    The deadline to communicate it is 15 calendar days.

Collection and regularisation of the advance payment

The advance payment is received monthly by transfer to the account indicated in the application.

If the advance payment received is greater than the deduction to which you are entitled, it is necessary to regularize this situation:

  • If there is an obligation to declare, in the Personal Income Tax declaration for the year in which it was received.

  • If there is no obligation to declare, presenting and entering with form 122 the amounts received in excess. The deadline to do so is from the time it is received until the end of the deadline to submit the Personal Income Tax return for that year.

If the advance payment received is less than the deduction to which one is entitled, it is necessary to regularize this situation, regardless of whether or not there is an obligation to declare, in the declaration of IRPF of the year in which it was received.