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A taxpayer inquired whether they could claim the tax deduction for their spouse with a disability on their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that this is not possible because the spouse's net employment income (disability pension) exceeds the €8,000 statutory limit.
Question posed: Whether the deduction for a non-legally separated spouse with a disability may be applied in their 2022 Personal Income Tax (IRPF) return.
To apply the deduction for a non-legally separated spouse with a disability, said spouse must not have annual income (excluding exempt income) exceeding 8,000 euros. Net employment income is calculated pursuant to Article 19 of the LIRPF, including the reduction from Article 18 and deducting all expenses. In this case, the spouse's total permanent disability pension constitutes employment income and, amounting to 8,544 euros, exceeds the legal limit.
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