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A query was raised regarding which income concept should be used to meet the €8,000 limit for the tax deduction for a dependent spouse with a disability. The Directorate General for Taxes (DGT) clarifies that the algebraic sum of net income, imputed income, and capital gains or losses must be used.
Cuestión planteada Cúal es el concepto de renta que se ha de tener en cuenta para que un contribuyente tenga derecho a la deducción por cónyuge no separado legalmente con discapacidad a cargo que se establece en la letra d) del apartado 1 del artículo 81 bis de la LIRPF.
Para la deducción por cónyuge no separado legalmente con discapacidad, el límite de 8.000 euros de rentas anuales se calcula mediante la suma algebraica de rendimientos netos (trabajo, capital mobiliario e inmobiliario, y actividades económicas), imputaciones de rentas y ganancias y pérdidas patrimoniales del año. En el caso de rendimientos del trabajo, se debe aplicar primero la reducción del artículo 18 de la LIRPF y luego deducir todos los gastos del artículo 19, incluido el gasto específico de 2.000 euros.
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