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A query was raised regarding whether a taxpayer can claim a tax deduction for a dependent spouse with a disability when that spouse receives a gross annual pension of €10,400. The Directorate General of Taxes (DGT) ruled that this is not possible because the spouse's net income exceeds the legal limit of €8,000.
Cuestión planteada Si un contribuyente puede aplicarse la deducción por cónyuge no separado legalmente con discapacidad a cargo, si su cónyuge con discapacidad cobra una pensión por un importe de 10.400 euros brutos anuales.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, este no debe tener rentas anuales (excluidas las exentas) superiores a 8.000 euros. El concepto de renta se determina por la suma algebraica de rendimientos netos, imputaciones y ganancias o pérdidas patrimoniales. En este caso, al ser la pensión de 10.400 euros superior al límite tras aplicar los gastos deducibles del artículo 19, no se cumple el requisito.
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