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A query was raised regarding whether two spouses with disabilities, both receiving orphan pensions, can claim the deduction for a non-legally separated spouse with a disability. The Directorate General for Taxes (DGT) ruled that both are entitled to apply it, whether filing individual or joint tax returns.
Cuestión planteada Si puede cada uno de los cónyuges respectivamente, ya sea en declaración individual o conjunta de IRPF, aplicar la deducción por cónyuge no separado legalmente con discapacidad a cargo.
Para aplicar la deducción por cónyuge no separado legalmente con discapacidad, el contribuyente debe realizar actividad por cuenta propia o ajena, o percibir pensiones de la Seguridad Social o Clases Pasivas. El cónyuge con discapacidad no debe tener rentas anuales (excluidas las exentas) superiores a 8.000 euros ni generar derecho a otras deducciones por descendientes o ascendientes. En este caso, al ser las pensiones de orfandad rentas exentas, ambos cónyuges pueden aplicar la deducción.
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