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A widow has enquired whether she is entitled to the tax deduction for a dependent disabled spouse following her husband's death. The Directorate General for Taxes (DGT) has ruled that the deduction may be applied proportionally for the months in which the requirements were met, provided that income limits are not exceeded and dependency conditions are satisfied.
Cuestión planteada Si tiene derecho a la deducción por cónyuge no separado legalmente con discapacidad a cargo, la viuda de una persona con discapacidad que ha fallecido a lo largo del ejercicio, habiendo percibido la viuda en 2019, el subsidio de desempleo y la pensión de viudedad correspondiente.
La deducción por cónyuge no separado legalmente con discapacidad se aplica proporcionalmente al número de meses en que se cumplen los requisitos. En caso de fallecimiento, el derecho a la deducción cesa en el mes del deceso, computándose únicamente los meses anteriores. Para quienes perciben prestaciones de desempleo o pensiones de la Seguridad Social, no se aplica el límite de las cotizaciones a la Seguridad Social.
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