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V3326-20 11 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por cónyuge con discapacidad

Both spouses may claim the deduction for a spouse with a disability if requirements are met

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.

The question raised

Whether each of the spouses may, respectively, in an individual or joint Personal Income Tax (IRPF) return, apply the deduction for a non-legally separated spouse with a disability under their charge.

The DGT's ruling

To apply the deduction for a non-legally separated spouse with a disability, the taxpayer must engage in self-employment or employment activities, or receive Social Security or Clases Pasivas pensions. The spouse with a disability must not have annual income (excluding exempt income) exceeding 8,000 euros, nor generate entitlement to other deductions for descendants or ascendants. In this case, as orphanhood pensions are exempt income, both spouses may apply the deduction.

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