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A taxpayer inquired how to calculate the income of a spouse with a disability to qualify for the deduction under Article 81 bis of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) clarified that the €8,000 limit is calculated based on the algebraic sum of net earnings, imputed income, and capital gains or losses.
Cuestión planteada Cúal es el concepto de renta 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
Para la deducción por cónyuge no separado legalmente con discapacidad, el límite de 8.000 euros de rentas anuales se determina mediante la suma algebraica de rendimientos netos (trabajo, capital mobiliario, inmobiliario y actividades económicas), imputaciones de rentas y ganancias y pérdidas patrimoniales del año. En el caso de rendimientos del trabajo, se debe utilizar el rendimiento neto tras aplicar la reducción del artículo 18 y tras deducir todos los gastos del artículo 19, incluido el gasto específico de 2.000 euros.
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