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V1708-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

It is possible to apply the €3,500 disability reduction in addition to the €2,000 for other expenses

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.

The question raised

For the purposes of applying the deduction for a spouse not legally separated with a disability in one's charge, if the spouse with a disability receives gross employment income in the amount of 11,935 euros, it is questioned whether, when calculating their net income, one can deduct, in addition to the 2,000 euros annually for "other expenses," the 3,500 euros annually to which they are entitled as an active worker with a disability.

The DGT's ruling

To apply the reduction for deductible expenses for active workers with disabilities, the requirements of being an active worker and having a certified degree of disability must be met simultaneously. The net employment income for the purpose of applying the deduction for a spouse with a disability must include the reduction for all expenses under Article 19.2, including the 2,000 euros for other expenses and the 3,500 euro increase for disability. This application is subject to the limits established in Article 19.2.f) and Article 11 of the RIRPF.

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