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A taxpayer has enquired about the income threshold for a spouse with a disability to qualify for the 2023 Personal Income Tax (IRPF) deduction. The Directorate General for Taxes (DGT) explains how this income is calculated and the requirements to maintain eligibility for both the deduction and advance payments.
Cuestión planteada Cuál es el límite de rentas del cónyuge con discapacidad a tener en cuenta en la declaración de IRPF del ejercicio 2023.
La deducción por cónyuge no separado legalmente con discapacidad requiere que este no tenga rentas anuales (excluidas las exentas) superiores a 8.000 euros. Este límite se calcula mediante la suma algebraica de rendimientos netos, imputaciones de rentas y ganancias o pérdidas patrimoniales, sin aplicar reglas de integración o compensación. En el caso de rendimientos del trabajo, se aplica la reducción del artículo 18 de la LIRPF antes de deducir los gastos. Para el abono anticipado, las rentas a considerar son las del último período impositivo cuyo plazo de presentación haya finalizado al inicio del ejercicio de la solicitud.
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