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Deduction for caring for a spouse with disabilities

Who is entitled to the deduction, how much you are entitled to, and how to claim it

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What this benefit consists of

It is a deduction from the differential rate that you can apply starting with the 2018 declaration.

It applies whether the differential rate is positive (your income is payable) or negative (your income is refundable) or zero.

You can make it effective:

  • Filing the IRPF declaration.

    If your rate is positive, subtract the deduction amount from it and pay or request a refund of the difference.

    If your differential rate is zero or negative, request the refund resulting from your declaration.

  • Or by requesting, when you meet the requirements, advance payment. In this case, you will not be able to reduce the amount of the differential rate deduction resulting from your personal income tax return, but do not forget to declare it.