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V1728-20 2 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por discapacidad

Possibility of applying the 12,000 euro disability minimum and the deduction for a spouse with a disability under certain requirements

A taxpayer inquires whether, in their joint tax return, they may apply the disability minimum for their spouse (12,000 euros) and whether they may continue to receive the advance payment of the deduction for a dependent spouse with a disability after placing them in a residential care facility. The DGT responds that this is possible provided that the disability is certified and the requirements regarding the taxpayer's income and activity are met.

The question raised

Question posed: Whether the taxpayer may apply, in the joint Personal Income Tax (IRPF) return filed by the married couple, the disability minimum for the taxpayer's spouse, corresponding to an amount of 12,000 euros, and whether they may continue to receive the advance payment of the deduction for a dependent spouse not legally separated with a disability.

The DGT's ruling

The 12,000 euro disability minimum is applicable in a joint tax return if the disability is certified in accordance with the RIRPF. Regarding the deduction for a spouse not legally separated with a disability, it is possible if the spouse does not have income exceeding 8,000 euros and does not generate a right to deductions for a descendant or ascendant with a disability. Furthermore, the taxpayer must engage in self-employment or employment or receive Social Security or Clases Pasivas benefits.

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