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A retired couple inquired whether, given that both are entitled to the tax deduction for a daughter with a disability, one of them could also apply the deduction for a spouse with a disability. The Directorate General of Taxes (DGT) ruled that this is possible, provided that the spouse with a disability does not trigger the right to deductions for descendants or ascendants.
Cuestión planteada En el caso de un matrimonio ambos jubilados, con una hija con un grado de discapacidad del 65% y el padre del 33%, teniendo ambos cónyuges derecho a la deducción por descendientes con discapacidad a cargo, si tiene derecho el otro cónyuge a aplicar en su declaración de IRPF la deducción por cónyuge no separado legalmente con discapacidad a cargo prevista en el artículo 81 bis de la LIRPF.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, este no debe generar el derecho a las deducciones por descendientes o ascendientes con discapacidad. El requisito de "ni genere el derecho" se refiere a la existencia del derecho mismo, independientemente de si el contribuyente aplica efectivamente la deducción en su declaración. El cónyuge con discapacidad debe tener rentas anuales (excluidas las exentas) no superiores a 8.000 euros.
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