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A query was raised regarding whether a taxpayer can simultaneously apply the deduction for a dependent spouse with a disability and the deduction for a child with a disability. The Directorate General of Taxes (DGT) has ruled that this is possible, provided that the spouse does not trigger the deductions for ascendants or descendants.
Cuestión planteada Si es compatible la aplicación, en la declaración de IRPF, de la deducción por cónyuge no separado legalmente con discapacidad a cargo con la deducción por descendientes con discapacidad a cargo, en el caso de un matrimonio en el que uno de los cónyuges tiene un grado de discapacidad del 33%, con rentas anuales no superiores a 8.000 euros, y cumpliendo el otro cónyuge con todos los requisitos para aplicar las deducciones del artículo 81 bis de la LIRPF, teniendo el matrimonio un hijo menor de edad sin rentas, y con un grado de discapacidad del 33%.
El contribuyente puede aplicar la deducción por cónyuge no separado legalmente con discapacidad (art. 81 bis.1.d LIRPF) siempre que este no genere el derecho a las deducciones por descendiente o ascendiente con discapacidad. El requisito de que el cónyuge 'ni genere el derecho' significa que basta con que la persona con discapacidad sea apta para generar dicho derecho, independientemente de si el contribuyente aplica o no efectivamente la deducción por el descendiente en su declaración. Esto permite que el padre aplique la deducción por el cónyuge y, a su vez, la deducción por el hijo con discapacidad.
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