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A public employee on voluntary leave for family care asks whether they can claim the deduction for their spouse with disability. The DGT responds that no, as they do not carry out any self-employment or external activity nor receive the specific benefits required.
Question raised: Whether the deduction for a legally separated spouse with a disability may be applied.
To apply the deduction for a legally separated spouse with a disability, the taxpayer must carry out self-employment or employment activities or receive unemployment benefits or pensions from Social Security or Clases Pasivas. Being in a situation of voluntary leave and contributing to Social Security does not equate to carrying out self-employment or employment activities. As these requirements regarding activity or receipt of benefits are not met, the deduction is not applicable.
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