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A query is made regarding whether it is compatible to apply the deduction for a dependent spouse with a disability and the deduction for descendants with a disability. The DGT responds that it is possible provided that the spouse does not generate the right to the deductions for descendants or ascendants.
Question posed - Whether the application in the Personal Income Tax (IRPF) return of the deduction for a dependent spouse not legally separated with a disability is compatible with the deduction for dependent descendants with a disability.
The taxpayer may apply the deduction for a spouse not legally separated with a disability (letter d) provided that said spouse does not generate the right to the deductions for descendants or ascendants (letters a and b). This requirement of 'not generating the right' refers to the possibility of applying them, not to whether they have been effectively applied in the tax return. Therefore, it is compatible for the father to apply the deduction for a spouse and for one or both parents to apply the deduction for descendants with a disability.
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