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V1606-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Deduction for disabled spouse cannot be applied if the same person already generates the deduction for a disabled ascendant for a child

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.

The question raised

A marriage consisting of two spouses, both 75 years of age and both with disabilities, lives with their 30-year-old son. The father receives income in the amount of 19,000 euros, and the mother receives income in the amount of 5,200 euros. The son files an IRPF tax return applying the minimum for an ascendant for his mother and the deduction for an ascendant with a disability provided for in letter b) of paragraph 1 of Article 81 bis of the LIRPF. It is questioned whether the father may file an individual IRPF tax return and apply the deduction for a spouse due to disability.

The DGT's ruling

To apply the deduction for a spouse not legally separated who has a disability, said spouse must not generate the right to deductions for descendants or ascendants. If the spouse with a disability already generates the deduction for an ascendant for a child, the other spouse shall not be entitled to the deduction for a spouse with a disability provided for in Article 81 bis.1.d) of the LIRPF.

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