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The inquirer asks whether the tax deduction for a spouse with a disability can be applied without a formal disability certificate, provided they receive an incapacity pension. The Directorate-General for Taxes (DGT) clarifies that disability status is deemed proven if the spouse is recognised as having a total, absolute, or severe permanent incapacity pension.
Cuestión planteada Si un contribuyente puede aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo, en caso de que este último cumpla con el límite de rentas anuales exigido legalmente, percibiendo una pensión de incapacidad permanente total o absoluta, pero sin que tenga el correspondiente certificado de discapacidad emitido por el organismo correspondiente.
Para acreditar un grado de discapacidad igual o superior al 33%, los pensionistas de la Seguridad Social con pensión de incapacidad permanente total, absoluta o gran invalidez se consideran acreditados según el RIRPF. Por tanto, si se cumplen los demás requisitos legales, el contribuyente tiene derecho a la deducción por cónyuge no separado legalmente con discapacidad a cargo. La deducción se calculará de forma proporcional al número de meses en que se cumplan los requisitos.
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