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V0840-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Simultaneous application of tax deductions for spouse and descendant with disabilities is possible

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.

The question raised

Whether it is compatible to apply, in a taxpayer's Personal Income Tax (IRPF) return, the deduction for a spouse not legally separated with a disability against the deduction for descendants with a disability, while complying with the legal requirements for each of said deductions.

The DGT's ruling

The taxpayer may apply the deduction for a spouse not legally separated with a disability (Art. 81 bis.1.d LIRPF) provided that the spouse does not generate the right to deductions for a descendant or ascendant with a disability. This 'not generating the right' requirement is met if the person with a disability does not allow another taxpayer to apply said deductions, regardless of whether they are effectively applied in the tax return. Therefore, the deduction for a spouse is compatible with the deduction for a descendant with a disability if the legal requirements are met.

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