Example 3. Deduction for spouse not legally separated with disability dependent with advance payment

Mr. TFP 85 years old receives a retirement pension of 16,500 euros per year. His wife Mrs. APA 82 years old, who has a recognized disability level of 85%, received income, excluding exempt income, amounting to 250 euros in 2023 and 300 euros in 2024. Both spouses live alone.

Determine the amount of the deduction for a spouse not legally separated with a disability corresponding to the 2024 fiscal year and the result of his/her declaration knowing that the differential quota of the joint declaration of the marriage amounts to -1,300 euros and that Don TFP I request advance payment of the deduction on October 1, 2024.

Solution :

Differential fee: - 1,300

Deduction for legally not separated spouse with a disability in his/her care. ⁽¹⁾

Number of months of compliance with requirements: 12 months ⁽²⁾
Deduction amount = -1,200
Deduction limit (1,200 euros)

Advance payment : ⁽³⁾

Number of months you have received the advance payment: 3 months
Amount of the advance payment of the deduction (3 months x 100 euros) = +300

Difference (1,200 - 300) = -900

Result of the declaration: -(1,300 + 900) = -2,200 (to be returned)

Notes on the example

⁽¹⁾ Mrs. APA In the year 2024, he did not obtain annual income, excluding exempt income, exceeding 8,000 euros nor did he generate the right to the deduction for a disabled ascendant by not meeting the requirement of living with any of his children, Mr. TFP is entitled to the deduction for a legally not separated spouse with a disability. ^Back

⁽²⁾Since the total amount of this deduction (1,200 euros) is applied proportionally to the number of months in which the requirements are met, the amount and limit in this case is 1,200 euros.

Furthermore, since they are pensioners, the limit on the amount of contributions and fees paid to Social Security and alternative mutual societies accrued in each tax period does not apply to them. ^Back

⁽³⁾For the advance payment of the deduction for a legally non-separated spouse with a disability, according to article 60 bis of the Personal Income Tax Regulations the amount of annual income to be taken into consideration will be that corresponding to the last tax period whose deadline for filing self-assessment had ended at the beginning of the year in which its advance payment is requested, that is, those for the year 2023 which were 250 euros. Therefore, if eligible, the monthly advance deduction payment for a non-legally separated spouse with a disability will be €100 from the month in which the application is submitted (October) until December, i.e., for three months in 2024. ^(Back)