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V1775-19 11 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por discapacidad

Spouses may both claim the disability deduction if non-exempt income does not exceed €8,000

The inquiry asks whether both spouses with disabilities can apply the deduction under Article 81.bis.1.d) of the Personal Income Tax Law (LIRPF). The Directorate General of Taxes (DGT) rules that both may claim it, provided they meet the requirements regarding activity or benefits and their annual non-exempt income does not exceed €8,000.

The question raised

Whether both spouses may apply the deduction established in article 81.bis.1.d) of the Tax Law.

The DGT's ruling

To apply the deduction for a spouse not legally separated with a disability, the taxpayer must carry out self-employed or employed activity, or receive benefits from Social Security, Clases Pasivas, or mutual insurance societies. Furthermore, the spouse with a disability must not have annual income, excluding exempt income, exceeding 8,000 euros, nor generate the right to deductions for descendants or ascendants. The deduction limit shall be the amount of the total Social Security and Mutual Insurance Society contributions and quotas accrued.

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