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V1514-20 21 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Proportional application of the disability minimum and the deduction for a spouse with a disability

The taxpayer asks whether they can apply the disability minimum in their 2019 tax return after receiving an absolute incapacity pension effective from November of that year. The DGT responds that the disability minimum may be applied and that their spouse may apply the deduction for a spouse with a disability proportionally to the months in which the requirements are met.

The question raised

Question posed - Whether they are entitled to apply the taxpayer's disability minimum in their 2019 Personal Income Tax (IRPF) return.

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