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 degree of disability of 85 percent, obtained income in 2022, excluding exempt income, for an amount of 250 euros and in 2023 for 300 euros. Both spouses live alone.

Determine the amount of the deduction for a non-legally separated spouse with a disability corresponding to the 2023 financial year and the result of their declaration, knowing that the differential quota for the joint declaration of the marriage amounts to -1,300 euros and that Don TFP I request early payment of the deduction on October 1, 2023.

Solution :

Differential fee: - 1,300.00

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 2023 fiscal year, he did not obtain annual income, excluding exempt income, exceeding 8,000 euros nor did he generate the right to the deduction for an ascendant with a disability 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 non-legally separated spouse with a disability, according to article 60 bis of the Personal Income Tax Regulation , the amount of annual income to be taken into consideration will be those corresponding to the last tax period whose deadline for submitting self-assessment had ended at the beginning of the year in which advance payment is requested, that is, those for the year 2022, which were 250 euros. Therefore, being entitled, the amount of the monthly payment of the deduction in advance for a non-legally separated spouse with a disability will be 100 euros from the month in which the application is submitted (October) until December, that is, for 3 months of 2023 . ^(Back)