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The inquirer asks whether, when calculating the net income of a spouse with a disability and applying the relevant deduction, they can deduct both the €2,000 for other expenses and the additional €3,500 for being an active worker with a disability. The DGT responds that this is possible, provided that legal requirements and regulatory limits are met.
Cuestión planteada A efectos de la aplicación de la deducción por cónyuge no separado legalmente con discapacidad a cargo, si el cónyuge con discapacidad percibe unos rendimientos brutos derivados del trabajo por importe de 11.935 euros, a la hora de calcular su renta neta se cuestiona si se puede deducir además de los 2.000 euros anuales en concepto de "otros gastos", los 3.500 euros anuales a que tiene derecho al tratarse de un trabajador activo con discapacidad.
Para aplicar la reducción por gastos deducibles de trabajadores activos con discapacidad, se deben cumplir simultáneamente los requisitos de ser trabajador en activo y tener el grado de discapacidad acreditado. El rendimiento neto del trabajo para aplicar el límite de la deducción por cónyuge con discapacidad debe incluir la minoración por todos los gastos del artículo 19.2, incluyendo los 2.000 euros de otros gastos y los 3.500 euros de incremento por discapacidad. Esta aplicación está sujeta a los límites establecidos en el artículo 19.2.f) y al artículo 11 del RIRPF.
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