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The inquirer asks whether net income must be calculated to apply the tax deduction for a spouse with a disability who is not legally separated. The Directorate General for Tax (DGT) responds that to verify the €8,000 annual income limit, the net income as defined in the Personal Income Tax Act (LIRPF) must be used.
Cuestión planteada En relación con la deducción por cónyuge no separado legalmente con discapacidad a cargo, si a efectos del concepto de renta se deben computar los rendimientos netos.
Para la deducción por cónyuge no separado legalmente con discapacidad, el cónyuge no debe tener rentas anuales (excluidas las exentas) superiores a 8.000 euros. El concepto de renta se constituye por la suma algebraica de los rendimientos netos de trabajo, capital mobiliario e inmobiliario, y de actividades económicas, más imputaciones de rentas y ganancias o pérdidas patrimoniales. En el caso de rendimientos del trabajo, se debe computar el rendimiento neto tras deducir gastos y tras aplicar la reducción del artículo 18 de la LIRPF.
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