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A taxpayer inquired whether they could claim the minimum for ascendants while their parents simultaneously claimed the deduction for a disabled spouse. The Directorate General for Taxes (DGT) ruled that this is not permitted; if an ascendant qualifies for the deduction for a disabled ascendant, they cannot also claim the deduction for a disabled spouse.
Cuestión planteada Si es compatible que el consultante se aplique el mínimo por ascendientes por su padre y por su madre, mayores de 75 años, de acuerdo con lo establecido en el artículo 59 de la LIRPF, y que a su vez éstos se apliquen respectivamente la deducción por cónyuge no separado legalmente con discapacidad a cargo prevista en el artículo 81 bis de la LIRPF.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, este no debe generar el derecho a las deducciones por descendiente o ascendiente con discapacidad. El requisito de "ni genere el derecho" se cumple si la persona con discapacidad permite que un contribuyente tenga derecho a la deducción por ascendiente o descendiente, independientemente de si se aplica efectivamente en la declaración. Por tanto, si los padres generan el derecho a la deducción por ascendiente para su hijo, no pueden aplicar la deducción por cónyuge con discapacidad.
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