Skip to content
Back to index
V1312-19 6 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Net employment income must be calculated for the spouse with disability tax deduction

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.

The question raised

Regarding the deduction for a dependent non-legally separated spouse with a disability, whether net income must be calculated for the purposes of the concept of income.

The DGT's ruling

For the deduction for a non-legally separated spouse with a disability, the spouse must not have annual income (excluding exempt income) exceeding 8,000 euros. The concept of income is constituted by the algebraic sum of net income from employment, movable and immovable capital, and economic activities, plus imputed income and capital gains or losses. In the case of employment income, the net income must be calculated after deducting expenses and after applying the reduction provided in Article 18 of the Personal Income Tax Law (LIRPF).

Book your free first meeting