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V0327-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Tax deduction for disabled spouse applicable if receiving a non-contributory invalidity pension

A taxpayer inquired whether the tax deduction for a non-legally separated spouse with a disability can be applied if the spouse receives a non-contributory invalidity pension. The Directorate General for Taxes (DGT) confirmed that it is applicable, provided all other legal requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies that the receipt of a non-contributory invalidity pension does not disqualify a taxpayer from claiming the deduction for a disabled spouse.

Lifecycle

2022-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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