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V1032-22 6 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Tax deduction for disabled spouse requires net income to be below €8,000

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.

The question raised

Whether the deduction for a non-legally separated spouse with a disability may be applied, given that her husband is a pensioner due to total permanent disability, with monetary remuneration from said pension amounting to approximately 9,975 euros.

The DGT's ruling

To apply the deduction for a non-legally separated spouse with a disability, the latter must not have annual income (excluding exempt income) exceeding 8,000 euros. The concept of income refers to the net employment income defined in Article 19 of the LIRPF, after deducting expenses and the reduction provided in Article 18. Furthermore, the spouse must not generate the right to deductions for descendants or ascendants with a disability. The condition of disability is considered proven for Social Security pensioners with a total permanent disability with a degree equal to or greater than 33 percent.

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