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V0079-18 18 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The €3,500 disability deduction limit is applied against the gross income of the spouse with a disability

A query was raised regarding how to apply the limit on deductible disability expenses in a joint tax return for two working spouses. The Directorate General for Taxes (DGT) clarifies that the €3,500 increase is applied to the gross income of the worker with a disability, after deducting other deductible expenses.

The question raised

Regarding the 3,500 € increase in respect of other deductible expenses from employment income for active workers with disabilities, it is asked how the limit set out in the last paragraph of Article 19.2.f) of Law 35/2006 operates.

The DGT's ruling

In joint taxation, the 3,500 euro increase for disability applies to the gross income from employment of the spouse with a disability. This amount is limited by the gross income of said spouse, once reduced by the deductible expenses under letters a) to e) of Article 19.2 of the Personal Income Tax Law that correspond exclusively and proportionally to said income.

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