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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.
Question posed: Whether there is a right to apply the deduction for a dependent person with a disability as regulated in Article 81 bis of the LIRPF.
The deduction for an ascendant or descendant with a disability requires that the beneficiary be an ascendant or descendant of the taxpayer. The spouse does not have the tax status of a descendant or an ascendant, and therefore does not entitle the taxpayer to the application of minimums for these concepts nor to the deduction under Article 81 bis of the LIRPF.
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