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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.
Cuestión planteada Si ambos cónyuges pueden aplicarse la deducción establecida en el artículo 81.bis.1.d) de la ley del Impuesto.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir prestaciones de la Seguridad Social, Clases Pasivas o mutualidades. Además, el cónyuge con discapacidad no debe tener rentas anuales, excluidas las exentas, superiores a 8.000 euros ni generar derecho a las deducciones por descendientes o ascendientes. El límite de la deducción será el importe de las cotizaciones y cuotas totales a la Seguridad Social y Mutualidades devengadas.
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