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A query was raised regarding whether a taxpayer can simultaneously apply the tax deduction for a spouse with a disability and the deduction for a descendant with a disability. The Directorate General of Taxes (DGT) ruled that these are compatible, provided that the spouse does not themselves trigger the deductions for a descendant or ascendant with a disability.
Cuestión planteada Si es compatible la aplicación, en la declaración de IRPF de un contribuyente, de la deducción por cónyuge no separado legalmente con discapacidad a cargo con la deducción por descendientes con discapacidad a cargo, cumpliendo respecto a cada una de dichas deducciones, los requisitos legales para ello.
El contribuyente puede aplicar la deducción por cónyuge no separado legalmente con discapacidad (art. 81 bis.1.d LIRPF) siempre que el cónyuge no genere el derecho a las deducciones por descendiente o ascendiente con discapacidad. Este requisito de 'no generar el derecho' se cumple si la persona con discapacidad no permite que otro contribuyente aplique dichas deducciones, independientemente de si se aplican de forma efectiva en la declaración. Por tanto, es compatible la deducción por cónyuge con la deducción por descendiente con discapacidad si se cumplen los requisitos legales.
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