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V0628-24 11 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Both spouses may claim the deduction for a spouse with a disability in their Personal Income Tax return (2023 tax year)

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.

The question raised

Whether both spouses can respectively, in their Personal Income Tax (IRPF) return, whether individual or joint, apply the deduction for a non-legally separated spouse with a disability in the corresponding fiscal years from 2019 to 2023, inclusive.

The DGT's ruling

Spouses may apply the deduction for a non-legally separated spouse with a disability if they receive Social Security benefits and the dependent spouse has annual income (excluding exempt income) exceeding 8,000 euros. The income limit is calculated based on net employment income, applying the reduction from Article 18 and the expenses from Article 19 of the LIRPF. Furthermore, the dependent spouse must not generate the right to deductions for descendants or ascendants with a disability. The deduction is calculated proportionally to the number of months in which the requirements are met.

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