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The taxpayer asks which types of income their disabled spouse must report to comply with the €8,000 limit for the deduction for a spouse not legally separated. The DGT clarifies that the algebraic sum of net income, imputed income, and capital gains or losses must be used.
Cuestión planteada Si el cónyuge del consultante tiene en el ejercicio rendimientos de trabajo, rendimientos de capital mobiliario, rendimientos de actividad económica, imputación de rentas, y un saldo de ganancias y pérdidas patrimoniales, cúal es el concepto de renta que se ha de tener en cuenta para que el consultante tenga derecho a la deducción por cónyuge no separado legalmente con discapacidad que se establece en la letra d) del apartado 1 del artículo 81 bis de la LIRPF.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, el cónyuge no debe tener rentas anuales (excluidas las exentas) superiores a 8.000 euros. El concepto de renta es la suma algebraica de los rendimientos netos (trabajo, capital mobiliario, inmobiliario y actividades económicas), imputaciones de rentas y ganancias y pérdidas patrimoniales del año, sin aplicar reglas de integración y compensación. Los rendimientos deben ser netos, tras deducir gastos pero sin aplicar reducciones, salvo en el trabajo donde se aplica la reducción del artículo 18 de la LIRPF.
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