Skip to content
Back to index
V1363-19 11 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Spouse disability tax deduction applicable if annual income does not exceed €8,000

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.

The question raised

What is the concept of income to be taken into account so that a taxpayer is entitled to the deduction for a non-legally separated spouse with a disability in their charge, as established in letter d) of paragraph 1 of Article 81 bis of the LIRPF

The DGT's ruling

For the deduction for a non-legally separated spouse with a disability, the limit of 8,000 euros of annual income is determined by the algebraic sum of net income (employment, movable capital, real estate, and economic activities), imputed income, and capital gains and losses for the year. In the case of employment income, the net income must be used after applying the reduction from Article 18 and after deducting all expenses from Article 19, including the specific expense of 2,000 euros.

Book your free first meeting