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The taxpayer asks whether they can claim the tax deduction for a spouse with a disability who receives a total permanent disability pension. The Directorate General for Taxes (DGT) states that to apply for it, the spouse's income must meet certain requirements, the taxpayer must be engaged in specific activities, and the disability must be officially certified.
Cuestión planteada Si puede aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo, teniendo en cuenta que su mujer es discapacitada a efectos del IRPF, y obtiene una pensión de la Seguridad Social por incapacidad permanente total.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, el contribuyente debe realizar actividad por cuenta propia o ajena o percibir prestaciones de la Seguridad Social. El cónyuge no debe tener rentas anuales (excluidas las exentas) superiores a 8.000 euros y no debe generar el derecho a las deducciones por descendientes o ascendientes con discapacidad. La discapacidad se considera acreditada si el cónyuge tiene reconocida una pensión de incapacidad permanente total. La deducción se calculará proporcionalmente al número de meses en que se cumplan los requisitos.
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