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A taxpayer resident in Spain has enquired whether they can claim a deduction for a disabled spouse residing within the EU. The Directorate General for Taxes (DGT) has ruled that this is possible, provided all legal requirements are satisfied, including the spouse's income limits and the taxpayer's professional activity.
Cuestión planteada Si una persona residente fiscal en España y contribuyente de IRPF en el año 2021, puede aplicar en dicho ejercicio la deducción por cónyuge no separado legalmente con discapacidad a cargo, teniendo en cuenta que dicho cónyuge tiene un grado de discapacidad del 48% y reside desde el año 2021 en un país de la Unión Europea.
El contribuyente tendrá derecho a la deducción por cónyuge no separado legalmente con discapacidad a cargo si cumple los requisitos del artículo 81 bis de la LIRPF. La deducción se calculará de forma proporcional al número de meses en que se cumplan simultáneamente los requisitos y tendrá los límites legales establecidos. El cónyuge no debe tener rentas anuales (excluidas las exentas) superiores a 8.000 euros ni generar el derecho a las deducciones por descendiente o ascendiente con discapacidad.
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