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The taxpayer asks whether a capital gain from the sale of a property should be included when calculating the annual income of a spouse with a disability to apply the deduction under Article 81 bis of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) rules that the capital gain must be included at its gross amount as part of the annual income for the purpose of this limit.
Cuestión planteada Si la ganancia patrimonial forma parte del concepto de renta anual a los efectos de aplicar 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.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, la renta anual del beneficiario no puede superar los 8.000 euros (excluidas las exentas). El concepto de renta anual incluye la suma algebraica de rendimientos netos, imputaciones de rentas y las ganancias y pérdidas patrimoniales computadas en el año. Por tanto, la ganancia patrimonial debe computarse por su importe bruto para determinar si se supera dicho límite de renta.
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