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A query was raised regarding whether a spouse can claim the disability tax deduction when the other spouse has a Grade II dependency status but no recognised degree of disability. The Directorate General for Taxes (DGT) ruled that this is not possible, as dependency status does not equate to the degree of disability required by law.
Cuestión planteada Si en el caso de un contribuyente que tiene un grado II de dependencia concedido por el órgano competente pero sin que tenga reconocido ningún grado de discapacidad, permitiría a su cónyuge aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo que se regula en el artículo 81 bis de la LIRPF.
El reconocimiento de un grado II de dependencia no supone equipararlo con un grado de discapacidad igual o superior al 33% o al 65%. La discapacidad debe acreditarse mediante el certificado o resolución del órgano competente en materia de valoración de incapacidades, según el artículo 72 del RIRPF. Por tanto, si no se acredita el grado de discapacidad requerido, no procede la deducción por cónyuge con discapacidad del artículo 81 bis de la LIRPF.
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