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A child was claiming the deduction for a disabled ascendant for their mother. A query was raised regarding whether the father, who receives income, could file an individual tax return and apply the deduction for a disabled spouse.
Cuestión planteada Un matrimonio formado por dos cónyuges de 75 años y ambos con discapacidad, convive con su hijo de 30 años. El padre percibe rentas por importe de 19.000 euros, y la madre las percibe por importe de 5.200 euros. El hijo presenta declaración de IRPF aplicando el mínimo por ascendiente por su madre y la deducción por ascendiente con discapacidad por ésta prevista en la letra b) del apartado 1 del artículo 81 bis de la LIRPF. Se cuestiona si puede el padre presentar declaración individual de IRPF y aplicarse la deducción por cónyuge por discapacidad.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, este no debe generar el derecho a las deducciones por descendientes o ascendientes. Si el cónyuge con discapacidad ya genera la deducción por ascendiente en un hijo, el otro cónyuge no tendrá derecho a la deducción por cónyuge con discapacidad prevista en el artículo 81 bis.1.d) de la LIRPF.
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