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A taxpayer asks whether they can claim the disability deduction after the death of their disabled spouse. The DGT responds that this is not possible because the spouse does not have the fiscal status of descendant or ancestor.
Cuestión planteada Si tiene derecho a la aplicación de la deducción por persona con discapacidad a cargo que se regula en el artículo 81 bis de la LIRPF.
La deducción por descendiente o ascendiente con discapacidad requiere que el beneficiario sea descendiente (hijos, nietos, etc.) o ascendiente (padres, abuelos, etc.) del contribuyente. Dado que el cónyuge no tiene la consideración fiscal de descendiente ni de ascendiente, no da derecho a la aplicación de los mínimos por estos conceptos ni a la deducción del artículo 81 bis de la LIRPF.
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