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V1014-19 9 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Requirements for the disability spouse tax deduction: €8,000 income limit

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.

The question raised

If the consultant's spouse has employment income, movable capital income, economic activity income, imputed income, and a balance of capital gains and losses during the fiscal year, what is the concept of income to be taken into account so that the consultant is entitled to the deduction for a spouse not legally separated with a disability as established in letter d) of section 1 of article 81 bis of the LIRPF.

The DGT's ruling

To apply the deduction for a spouse not legally separated with a disability, the spouse must not have annual income (excluding exempt income) exceeding 8,000 euros. The concept of income is the algebraic sum of net returns (employment, movable capital, real estate, and economic activities), imputed income, and capital gains and losses for the year, without applying integration and compensation rules. The returns must be net, after deducting expenses but without applying reductions, except in employment where the reduction from article 18 of the LIRPF is applied.

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