8.9.9. Deduction for non legally separated spouse with disabilities

With effect from 5 July 2018 , a new assumption is included to which the deduction will be applicable: by the legally not separated spouse with a disability, provided that they meet the following requirements:

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

2- That 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 (disabled descendant or disabled ascendant with the right to apply the minimum.

The deduction is 100 euros per month.

Completion:

It must include the following information: Identification data of the disabled spouse. 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 for the entire year. Finally, the regularization of the deduction if there have been monthly advance payments.