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A query was raised regarding whether the €8,000 income limit for a spouse with a disability, applicable to the deduction under Article 81 bis of the Personal Income Tax Act (LIRPF), applies to gross or net amounts. The Directorate General for Taxes (DGT) ruled that the concept of income refers to the algebraic sum of net returns, imputed income, and capital gains or losses.
Cuestión planteada Si el límite de 8.000 euros de rentas del cónyuge con discapacidad 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, se fija en términos brutos o netos.
Para aplicar el límite de 8.000 euros de rentas del cónyuge con discapacidad, debe computarse el rendimiento neto del trabajo definido en el artículo 19 de la LIRPF. Este rendimiento debe incluir la reducción del artículo 18 y estar minorado por todos los gastos del apartado 2 del artículo 19, incluido el gasto específico de 2.000 euros.
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