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A query was raised regarding whether a taxpayer who dies on a date other than 31 December is entitled to the tax deduction for a disabled spouse. The Directorate General of Taxes (DGT) ruled that a proportional part of said deduction may be applied, provided all legal requirements are met.
Cuestión planteada Cumpliéndose los requisitos legalmente exigidos de discapacidad, y de no tener rentas anuales, excluidas las exentas, superiores a 8.000 euros, se cuestiona en el caso de que un contribuyente fallezca a lo largo del año en una fecha distinta a 31 de diciembre, si tiene derecho a la deducción regulada en la letra d) del artículo 81 bis de la LIRPF.
Para los contribuyentes que fallezcan a partir del 5 de julio de 2018, el período impositivo terminará en la fecha del fallecimiento. En este supuesto, podrán aplicar en su declaración individual la parte proporcional de la deducción por cónyuge no separado legalmente con discapacidad, siempre que se cumplan los requisitos legales establecidos en el artículo 81 bis de la LIRPF.
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