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A query was raised regarding the definition of 'being dependent' for the spouse disability tax deduction and whether it applies without economic dependency. The Directorate General for Taxes (DGT) ruled that to qualify for this deduction, the spouse's annual income (excluding exempt income) must not exceed €8,000.
Cuestión planteada A efectos de la aplicación de la deducción por cónyuge no separado legalmente con discapacidad a cargo, aclaración de qué se entiende por "estar a cargo" de otra persona. Asimismo, se pregunta en el caso de que no exista dependencia económica, pagando los cónyuges los gastos comunes al 50%, ni dependencia asistencial ni de otro tipo, si se entiende, a efectos de dicha deducción, que el cónyuge "está a cargo".
Para 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 se constituye por la suma algebraica de rendimientos netos, imputaciones de rentas y ganancias o pérdidas patrimoniales del año. Si el cónyuge percibe rentas superiores a dicho límite, no se cumple el requisito legal para la deducción.
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