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V1466-24 17 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The €3,500 disability deduction applies to the gross income of the worker with a disability

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.

The question raised

Regarding the 3,500 € increase as other deductible expenses from employment income for active workers with disabilities, it is asked how the limit set forth in the last paragraph of Article 19.2.f) of Law 35/2006 operates in the event that the spouses file their Personal Income Tax return jointly.

The DGT's ruling

In joint taxation, the 3,500 euro increase for disability shall be applied to the gross employment income of the spouse with a disability, corresponding to the period during which they were an active worker. This limit is calculated after reducing said income by other deductible expenses that correspond exclusively and proportionally to those earnings. To be considered a person with a disability, a degree of 33% or higher must be certified.

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