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A query was made regarding how the limit for disability-related deductible expenses is applied in a joint Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) clarifies that the increase applies to the gross income of the spouse with a disability, provided a disability degree of 33% or higher is certified.
Cuestión planteada - Se pregunta, respecto al incremento de 3.500 € en concepto de otros gastos deducibles de los rendimientos del trabajo para trabajadores activos con discapacidad, cómo opera el límite que se recoge en el último párrafo del artículo 19.2.f) de la Ley 35/2006, en caso de que el matrimonio presentase su declaración de IRPF de forma conjunta.
En la tributación conjunta, el incremento de 3.500 euros por discapacidad se aplicará al rendimiento íntegro del trabajo del cónyuge con discapacidad, correspondiente al tiempo en que haya sido trabajador activo. Este límite se calcula tras minorar dicho rendimiento por los otros gastos deducibles que correspondan exclusiva y proporcionalmente a esos rendimientos. Para ser considerado persona con discapacidad, se requiere acreditar un grado igual o superior al 33%.
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