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Specific Income Tax Manual 2023 for people over 65 years of age

Deduction for a legally not separated spouse with a disability in his/her care

Requirements for applying the deduction

This deduction may be applied by a legally non-separated spouse with a disability, taxpayers whose spouse with a disability (33% or higher) does not have an annual income, excluding exempt income, greater than 8,000 euros and does not generate the right to deductions for ascendants or descendants with disabilities and, in addition, one or more of the following requirements are met:

  • Carry out an activity on your own or for someone else while being registered with Social Security or a mutual insurance company.

  • Receive contributory and assistance benefits from the unemployment protection system.

  • Receive pensions paid by Social Security or by passive classes.

  • If the professional is not integrated into the RETA and receives benefits similar to those mentioned above from alternative mutual benefit societies.

Amount of deduction

The maximum amount of this deduction is €1,200 (€100 per month).

Application for and transfer of advance payment

You can request:

  • If you are self-employed or employed for each of the months in which you have been registered with Social Security or Mutual Insurance and you pay contributions for the following periods:

    • With a full-time contract, registered for at least fifteen days of each month, in the general regime or in the special regimes for Coal Mining and Sea Workers.

    • With a part-time contract with a working day of at least 50% of the normal working hours in the company, calculated monthly, with full employment for the entire month if you are included in the regimes of the previous point.

    • As an employee registered in the Special Agricultural Regime of Social Security and having opted for daily contribution bases, at least ten actual days in said period.

    • In the remaining special Social Security regimes or alternative mutual funds to Social Security, in active service for fifteen days in the month.

  • If you receive a contributory and assistance benefit from the unemployment protection system or a pension from Social Security or Civil Service for each of the months in which it is received.

The spouse's annual income that must be taken into account in order to benefit from the advance payment is that of the last tax period whose deadline for filing IRPF ended at the beginning of the year in which the payment is requested.

It is requested through form 143 and this form is submitted for:

  1. Request advance payment. An individual application must be submitted from the moment the requirements are met. It is not necessary to submit a new application each year.

  2. Report any changes that affect the advance payment or if any of the requirements necessary to receive it are not met.

    The deadline for reporting this is 15 calendar days.

Collection and regularisation of the advance payment

The advance payment is received monthly by transfer to the account indicated in the application.

If the advance payment received is greater than the deduction to which you are entitled, it is necessary to regularize this situation:

  • If there is an obligation to declare, in the IRPF declaration of the year in which it was received.

  • If there is no obligation to declare, submit and enter with the form 122 the excess amounts received. The deadline to do so is from the time it is received until the deadline for filing the IRPF declaration for that year ends.

If the advance payment received is less than the deduction to which you are entitled, it is necessary to regularize this situation, regardless of whether or not there is an obligation to declare, in the IRPF declaration for the year in which it was received.