Skip to main content

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

Skip information index

Who is eligible for this deduction?

You can apply this deduction whenever:

  • your spouse has a recognized disability of 33% or more

  • you are not legally separated from your spouse

  • Your spouse does not have an annual income, excluding exempt income, exceeding €8,000

  • Your spouse does not generate the right to deductions for descendants and ascendants with disabilities

  • and, in addition to all of the above, you meet one or more of the following requirements:

    • You carry out an activity on your own or for another person for which you are registered with Social Security or a mutual insurance company.

    • You receive contributory and assistance benefits from the unemployment protection system.

    • You receive pensions paid by the General and Special Regimes of Social Security or by the Passive Classes Regime.

    • You are a professional not integrated into the RETA and you receive benefits similar to those mentioned above from alternative pension mutual funds.