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A query was raised regarding whether the gross or net amount of agricultural activity income under the objective estimation regime should be used to apply the tax deduction for a dependent spouse with a disability. The Directorate General for Taxes (DGT) ruled that the net income from the activity must be used.
Cuestión planteada A efectos de la aplicación de la deducción por cónyuge no separado legalmente con discapacidad a cargo, en caso de que el cónyuge con discapacidad perciba unos rendimientos derivados de una actividad agraria a la que resulta aplicable el método de estimación objetiva, se cuestiona si el concepto de renta que debe emplearse es un concepto en términos brutos o netos.
El concepto de renta para la deducción por cónyuge no separado legalmente con discapacidad es la suma algebraica de los rendimientos netos (trabajo, capital mobiliario e inmobiliario, y actividades económicas), imputaciones de rentas y ganancias y pérdidas patrimoniales. En el caso de rendimientos de actividades económicas, estos deben computarse por su importe neto, una vez deducidos los gastos.
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