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V3688-20 30 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

The spouse with a disability cannot apply the deduction if they generate the right to the deduction as an ascendant for their child

A query is made as to whether parents may mutually apply the deduction for a spouse with a disability or if the child must apply it as an ascendant. The DGT rules that if the ascendant generates the right to the deduction on the part of the child, the other spouse cannot apply the deduction for a spouse with a disability.

The question raised

Question posed: Whether it is the parents who may mutually apply the deduction for a spouse not legally separated with a disability in their charge, or if it is the child who must apply the deduction for an ascendant with a disability in their charge for both parents.

The DGT's ruling

The deduction for a spouse not legally separated with a disability is not applicable if said person generates the right to deductions as an ascendant or descendant with a disability. The requirement that the spouse 'neither generates the right' refers to the person with a disability being eligible so that a taxpayer (such as the child) can apply the deduction as an ascendant, regardless of whether the child effectively applies it or not. Therefore, if the mother generates the right in the child, the father cannot apply the deduction for a spouse with a disability, and vice versa.

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