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A taxpayer inquired whether they could claim the tax deduction for a dependent disabled spouse when the spouse earns a gross annual income of €12,800 and is entitled to an increase in deductible expenses. The Directorate General of Taxes (DGT) ruled that, once deductible expenses are applied, if the net income falls below €8,000, the deduction is applicable provided all other legal requirements are met.
Cuestión planteada Si un contribuyente, cuyo cónyuge con discapacidad a cargo obtiene rendimientos de trabajo que ascienden a 12.800 euros brutos anuales, teniendo derecho al incremento de gasto deducible por ser trabajador activo con discapacidad establecida en el artículo 19.2.f) de la LIRPF, puede aplicar en su declaración de IRPF la deducción por cónyuge no separado legalmente con discapacidad a cargo.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, las rentas anuales del beneficiario (excluidas las exentas) no deben superar los 8.000 euros. Este límite se calcula sobre el rendimiento neto, que es el rendimiento íntegro menos los gastos deducibles del artículo 19 de la LIRPF, incluyendo el incremento de 3.500 euros por trabajador activo con discapacidad. Si el rendimiento neto resultante es inferior a 8.000 euros, se cumple el requisito de dependencia económica. Además, el cónyuge no debe generar el derecho a las deducciones por descendientes o ascendientes con discapacidad.
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