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A query is made as to whether a spouse without income may apply the deduction for a spouse not legally separated with a disability. The DGT responds that they may not, because to access this deduction it is necessary to carry out self-employment or employment activity or to receive certain Social Security benefits.
Question posed: Whether the spouse who does not obtain income is entitled to the deduction for a spouse not legally separated with a disability.
To apply the deduction for a spouse not legally separated with a disability, the taxpayer must carry out self-employment or employment activity with registration in the Social Security or a mutual fund, or receive contributory and welfare benefits from the unemployment protection system, Social Security pensions, Clases Pasivas, or alternative mutual funds. In the case consulted, as no activity is carried out nor such benefits received, the deduction cannot be applied.
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