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A taxpayer inquired how to calculate the income of a disabled spouse to meet the €8,000 limit required for the tax deduction. The Directorate General for Taxes (DGT) clarified that the algebraic sum of net earnings, imputed income, and capital gains or losses must be used.
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 el límite de 8.000 euros, las rentas se calculan como la suma algebraica de rendimientos netos (trabajo, capital mobiliario, inmobiliario y actividades económicas), imputaciones de rentas y ganancias o pérdidas patrimoniales del año. En el caso de rendimientos del trabajo, se aplica primero la reducción del artículo 18 y luego se deducen los gastos del artículo 19, incluido el gasto específico de 2.000 euros.
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