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A taxpayer has enquired whether they can claim a tax deduction for their husband, who has a disability and receives a total permanent disability pension. The Directorate General for Taxes (DGT) clarifies that to qualify for the deduction, the spouse's annual income must not exceed a specific limit and other legal requirements must be met.
Cuestión planteada Si puede aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo, teniendo en cuenta que su marido es pensionista por incapacidad permanente total, con unas retribuciones dinerarias por dicha pensión que asciende a unos 9.975 euros.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, este no debe tener rentas anuales (excluidas las exentas) superiores a 8.000 euros. El concepto de renta se refiere al rendimiento neto del trabajo definido en el artículo 19 de la LIRPF, tras deducir gastos y la reducción del artículo 18. Además, el cónyuge no debe generar el derecho a las deducciones por descendientes o ascendientes con discapacidad. La condición de discapacidad se considera acreditada para pensionistas de la Seguridad Social con incapacidad permanente total con un grado igual o superior al 33 por ciento.
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