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
Who owns this deduction?
You can apply this deduction whenever:
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your spouse has a recognized disability of 33% or higher
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you are not legally separated from your spouse
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your spouse does not have annual income, excluding exempt income, greater than €8,000
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your spouse does not generate the right to deductions for descendants and ascendants with disabilities
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and, in addition to all of the above, you meet one or more of the following requirements:
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You carry out an activity on your own or as an employee for which you are registered with Social Security or Mutual Insurance.
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You receive contributory and assistance benefits from the unemployment protection system.
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You receive pensions paid by the General Regime and the special Social Security Regime or by the Passive Classes Regime.
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You are a professional not integrated into the RETA and you receive benefits similar to the previous ones from the alternative pension mutual societies.
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