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A taxpayer inquired whether they could claim the tax deduction for a non-legally separated spouse with a disability when the spouse receives a gross pension of €8,700. The Directorate General of Taxes (DGT) ruled that it is possible, provided that the requirements regarding activity or benefits are met, the spouse does not generate other deductions, and their net income remains below the legal limit.
Cuestión planteada Si un contribuyente podría aplicar la deducción por cónyuge no separado legalmente, si su cónyuge con un grado de discapacidad del 39%, percibe una pensión contributiva cuyo importe bruto anual asciende a 8.700 euros.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, este debe realizar actividad por cuenta propia/ajena o percibir prestaciones de la Seguridad Social o similares. El cónyuge no debe generar el derecho a las deducciones por descendientes o ascendientes con discapacidad. Además, sus rentas anuales, excluidas las exentas, no deben superar los 8.000 euros, calculándose estas mediante la suma de rendimientos netos según el artículo 19 de la LIRPF.
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