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A query was raised regarding whether two spouses with disabilities can each apply the deduction for a non-legally separated spouse with a disability in their charge. The Directorate General for Taxes (DGT) ruled that, provided they meet the income requirements and do not trigger other deductions, both may apply it for the 2023 tax year.
Cuestión planteada Si ambos cónyuges pueden respectivamente cada uno en su declaración de IRPF, ya sea individual o conjunta, aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo en los ejercicios correspondientes de 2019 a 2023, ambos inclusive.
Los cónyuges pueden aplicar la deducción por cónyuge no separado legalmente con discapacidad si perciben prestaciones de la Seguridad Social y el cónyuge a cargo no tiene rentas anuales (excluidas las exentas) superiores a 8.000 euros. El límite de rentas se calcula sobre el rendimiento neto del trabajo, aplicando la reducción del artículo 18 y los gastos del artículo 19 de la LIRPF. Además, el cónyuge a cargo no debe generar el derecho a las deducciones por descendientes o ascendientes con discapacidad. La deducción se calcula proporcionalmente al número de meses en que se cumplen los requisitos.
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