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V0894-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Deduction for spouse with disability possible if IMSERSO pension from General Social Security regime

A taxpayer with disability receiving a non-contributory IMSERSO pension asks whether a deduction for a spouse with disability is available. The DGT confirms this is possible if the pension arises from the General Social Security regime.

In 6 key points

How it affects those involved

Taxpayers receiving non-contributory IMSERSO pensions from the General Social Security regime may claim a deduction for a spouse with disability.

Lifecycle

2025-05-26PublishedPublished 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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