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A query was raised regarding which income components should be included to meet the €8,000 limit for the tax deduction for a dependent disabled spouse. 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, inmobiliario y actividades económicas), imputaciones de rentas y ganancias y pérdidas patrimoniales del año. En el caso de rendimientos del trabajo, se aplica el rendimiento neto tras deducir los gastos del artículo 19, incluyendo la reducción del artículo 18 y el gasto específico de 2.000 euros.
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