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A pensioner and his wife ask whether both can claim the disability deduction. The DGT confirms the pensioner is entitled, but the wife is not, as the family care allowance is received by the child, not the wife, and she has no self-employment activity.
Question raised: Application of the deduction for large families or for dependent persons with disabilities.
The deduction for disability or large families may be applied by those performing self-employed or employed activities, or by those receiving pensions from Social Security, Clases Pasivas, or mutual funds. In the event that two taxpayers are entitled to the deduction for the same descendant or ascendant, the amount shall be prorated in equal parts. The benefit for care in the family environment is for the dependent beneficiary, therefore its receipt does not constitute self-employed activity for the caregiver.
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