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V1912-19 22 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Proportional application of the disabled spouse tax deduction is possible upon the taxpayer's death

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.

The question raised

Provided that the legally required disability requirements are met, and provided that annual income, excluding exempt income, does not exceed 8,000 euros, it is questioned whether, in the event that a taxpayer passes away during the year on a date other than December 31, they are entitled to the deduction regulated in letter d) of Article 81 bis of the LIRPF.

The DGT's ruling

For taxpayers who pass away on or after July 5, 2018, the tax period shall end on the date of death. In this event, they may apply in their individual tax return the proportional part of the deduction for a spouse not legally separated who has a disability, provided that the legal requirements established in Article 81 bis of the LIRPF are met.

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