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A query is made as to whether two spouses with disabilities and income below 8,000 euros may apply the deduction provided in Article 81.bis.1.d) of the LIRPF. The DGT responds that both may apply it provided they meet the legal requirements and do not exceed said income limit.
Question posed In the case of a marriage, both with a degree of disability of 33%, and with incomes that individually do not exceed 8,000 euros for each, whether both spouses may apply the deduction established in Article 81.bis.1.d) of the Tax Law, both in an individual IRPF return and in a joint return.
If the non-exempt income of each spouse does not exceed 8,000 euros and the other requirements of Article 81.bis are met, each may apply the deduction. The deduction limit shall be the amount of total Social Security and Mutual Fund contributions and fees accrued. For the income limit, the net employment income is calculated after applying the reduction from Article 18 and the expenses from Article 19.
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