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The consultant asks whether the deduction for a spouse with disability can be applied having received a temporary incapacity benefit from a mutual insurance company in 2024. The DGT confirms that yes, as such benefits are considered income from work and allow access to the deduction.
Cuestión planteada Si un contribuyente puede aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo, si durante todo el ejercicio 2024 dicho contribuyente ha percibido de una Mutua la prestación correspondiente por incapacidad temporal. Tanto el contribuyente como el cónyuge con discapacidad, cumplen el resto de requisitos exigidos.
Las prestaciones por incapacidad temporal gestionadas por Mutuas colaboradoras con la Seguridad Social tienen la consideración fiscal de rendimientos del trabajo. Por tanto, los contribuyentes que las perciban cumplen el requisito de percibir prestaciones de la Seguridad Social para aplicar la deducción por cónyuge no separado legalmente con discapacidad. El derecho a la deducción se aplica durante los meses en que se perciba dicha prestación, siempre que se cumplan los demás requisitos legales.
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