Next April 11 begins the Income and Wealth campaign corresponding to the fiscal year of 2022 and one of the main doubts among taxpayers is related to the tax deductions to which they are entitled. In this sense, there are a series of deductions depending on personal and family circumstances, and one of them is the deduction for a dependent spouse with a disability. As detailed by the Tax Agencya taxpayer with a non-separated spouse who legally has a disability up to 1,200 euros per year may be deducted in the declaration Personal Income Tax (IRPF), provided that it meets a series of requirements.
This is a deduction from the differential fee that can be added from the 2018 tax return and which is applied to the differential fee if it is positive (if you have to pay the Treasury), if it is negative (if your rent is to be returned ), as if it is zero. In this sense, It can be made effective when making the declaration, although the payment can also be requested anticipated.
Application Requirements
The amount of the monthly payment of this deduction is 100 euros and the request can be made by a single taxpayer individually. This way, The aid can be applied if the following requirements are met:
- If the spouse has a Recognized disability of 33% or higher.
- If you are not legally separated.
- When your spouse’s annual income, excluding exempt income, does not exceed 8,000 euros.
- Provided that it generates the right to deductions for descendants and ascendants with disabilities.
- The applicant must meet one or more of the following requirements: carry out an activity on their own or someone else’s account for which you are registered, receive a contributory and assistance benefit from the unemployment protection system, receive pensions paid by the General Regime and the special ones of the Social Security or by the Passive Classes Regime, or being a professional not integrated in the RETA and receives alternative benefits similar to the previous ones from the mutual benefit societies.
How to include the deduction in rent
To request the deduction in the return, taxpayers must fill in the corresponding boxes through the ‘Renta Web’ portal:
- Select the ‘Deduction for spouse not legally separated with a disability’ section on the first screen.
- Access ‘Differential rate and result of the declaration’ and click on box 0664. On this screen we must fill in all the corresponding data for the deduction.
