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Form 100. Personal Income Tax Declaration 2018

8.9.9. Deduction for non legally separated spouse with disabilities

With effect from July 5, 2018 , a new assumption is included to which the deduction will be applicable: by the non-legally separated spouse with a disability, provided they meet the following requirements:

1- That the disabled spouse does not have annual income, excluding exempt income, greater than 8,000 euros.

2- That it does not generate or generate the right to the deductions provided for in letters c) and d) of number 1 of article 81 bis of the LIRPF (descendant with a disability or ascendant with a disability with the right to the application of the minimum.

The deduction is 100 euros per month.


It must include the following information: Identification data of the spouse with a disability. The corresponding start and end dates of the disability. The dates of the beginning or end of the marriage, only if it has not been in force throughout the year. Finally, the regularization of the deduction if there have been monthly advance payments.