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A taxpayer inquired whether they could apply the tax deduction for a dependent disabled spouse up to the date of their divorce in July 2020. The Directorate General of Taxes (DGT) ruled that the deduction may be applied proportionally for the months in which the requirements are met, excluding the month in which the marriage was dissolved.
Cuestión planteada Si puede aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo, hasta fecha 15 de julio de 2020.
La deducción por cónyuge no separado legalmente con discapacidad se aplica proporcionalmente al número de meses en que se cumplen los requisitos. Para el cómputo de meses, se debe tener en cuenta la situación existente el último día de cada mes. Si el divorcio se produce en un mes determinado, el beneficiario no tendrá derecho a la deducción por ese mes. Por tanto, el derecho se limita a los meses correlativos anteriores al mes del divorcio, siempre que se cumplan los demás requisitos legales.
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