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V1231-19 30 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Tax deduction for spouse with disability applicable if annual income does not exceed €8,000

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.

The question raised

What is the concept of income to be taken into account so that a taxpayer is entitled to the deduction for a non-legally separated spouse with a disability as set forth in letter d) of paragraph 1 of Article 81 bis of the LIRPF.

The DGT's ruling

For the deduction for a non-legally separated spouse with a disability, the limit of 8,000 euros of annual income is calculated through the algebraic sum of net earnings (employment, movable and immovable capital, and economic activities), imputed income, and capital gains and losses for the year. In the case of employment income, the reduction under Article 18 of the LIRPF must be applied first, and then all expenses under Article 19 must be deducted, including the specific expense of 2,000 euros.

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